2026-08-19T09:39:34-05:00 2025-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1500 RXR PLAZA WEST TOWER UNIONDALE NY 11556 990 2025-01-01 042104398 GREATER LOWELL FAMILY YMCA GREA 9784547825 35 YMCA DRIVE LOWELL MA 01852 KEVIN MORRISSEY CHIEF EXECUTIVE OFFICER 9784547825 2026-08-19 1 CATHERINE PETERCSAK P01357092 5167472000 2026-08-19 2025 2025-03-06 01:10:19Z KEVIN MORRISSEY 35 YMCA DRIVE LOWELL MA 01852 7049376 0 X GREATERLOWELLYMCA.ORG X 1868 MA THE GREATER LOWELL FAMILY YMCA'S MISSION IS TO STRENGTHEN OUR COMMUNITY BY SUPPORTING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY FOR ALL THROUGH PROGRAMS INFLUENCED BY OUR CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY 16 16 354 113 0 0 1901210 2025914 4675814 4773765 155179 170543 34969 47226 6767172 7017448 225560 200707 0 0 3899309 4235789 0 0 26340 2191136 2256679 6316005 6693175 451167 324273 12455550 12262548 3530131 2839635 8925419 9422913 X THE GREATER LOWELL FAMILY YMCA'S MISSION IS TO STRENGTHEN OUR COMMUNITY BY SUPPORTING YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY FOR ALL THROUGH PROGRAMS INFLUENCED BY OUR CORE VALUES OF CARING, HONESTY, RESPECT AND RESPONSIBILITY. 1 0 3260540 151383 2364775 YOUTH DEVELOPMENT - OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE EVERY CHILD DESERVES THE CHANCE TO DISCOVER THEIR POTENTIAL AND EXPLORE WHAT THEY CAN ACHIEVE. TO SUPPORT THIS MISSION, OUR Y PROVIDED $151,383 IN FINANCIAL ASSISTANCE FOR CHILDCARE PROGRAMS, INCLUDING BEFORE & AFTER SCHOOL CARE, PRESCHOOL, AND DAY CAMPS ALL DESIGNED TO FOSTER PERSONAL GROWTH AND SUPPORT WORKING FAMILIES. IN TOTAL, WE SERVED 1,496 CHILDREN THROUGHOUT THE GREATER LOWELL COMMUNITY. 2143455 46049 2323664 HEALTHY LIVING - WE ARE DEDICATED TO HELPING PEOPLE LIVE LONGER, HEALTHIER LIVES. GUIDED BY OUR MISSION OF PROMOTING BALANCE, WE BRING FAMILIES TOGETHER, SUPPORT HEALTHY LIFESTYLES, AND BUILD COMMUNITY THROUGH FITNESS, SPORTS, RECREATION, AND SHARED INTERESTS. WE PROVIDED $46,049 IN FINANCIAL ASSISTANCE TO CHILDREN, ADULTS, AND FAMILIES, MAKING Y MEMBERSHIPS AND PROGRAMS MORE ACCESSIBLE. IN TOTAL, 2,111 INDIVIDUALS PARTICIPATED IN OUR SPORTS, ARTS, STEM, AQUATICS, AND WELLNESS ACTIVITIES. 54410 3275 108752 SOCIAL RESPONSIBILITY - WE CONTINUED TO SUPPORT OUR COMMUNITY THROUGH A VARIETY OF MEANINGFUL INITIATIVES. AS PART OF THE Y'S FOCUS ON CHILD PROTECTION AND FOOD INSECURITY, WE BEGAN THE ACCREDITATION PROCESS WITH PRAESIDIUM AND, WITH SUPPORT FROM THE MERRIMACK VALLEY FOOD BANK, OPERATED AN OFF-SITE FOOD PANTRY FOR OUR MEMBERS SERVING 80 DIFFERENT FAMILIES BETWEEN THE MONTHS OF MAY AND DECEMBER AND APPROXIMATELY 25,000 POUNDS OF FOOD. TO PROMOTE WATER SAFETY, WE PARTNERED WITH LOCAL SCHOOLS TO PROVIDE FREE SWIMMING LESSONS TO STUDENTS. WE ALSO REESTABLISHED OUR TEEN LEADERS CLUB, CONNECTING TEENS WITH MENTORS TO BUILD LEADERSHIP SKILLS AND FOSTER A CULTURE OF SERVICE THAT DRIVES POSITIVE CHANGE IN THEIR COMMUNITIES. IN ADDITION, WE CONTINUED SUPPORTING LOCAL NONPROFITS BY HOSTING SUPPLY DRIVES THROUGHOUT THE YEAR. 5458405 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 23 0 354 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 MA X KEVIN MORRISSEY AND MARIA PORTO 9784547825 35 YMCA DRIVE LOWELL MA 018524005 KATE DAME CHAIRPERSON 1.50 X X 0 0 0 DAVID KELLEHER VICE-CHAIRPERSON 1.50 X X 0 0 0 BRIAN BULLOCK TREASURER 1.50 X X 0 0 0 JENNIFER RIVERA-CINTRON CLERK 1.50 X X 0 0 0 ERIC ALLEN DIRECTOR 1.50 X 0 0 0 ADAM BISPHAM DIRECTOR 1.50 X 0 0 0 RUBY CARNEVALE DIRECTOR 1.50 X 0 0 0 CHRISTOPHER DICK DIRECTOR 1.50 X 0 0 0 JOHN DONOVAN DIRECTOR 1.50 X 0 0 0 CHRISTOPHER HILL DIRECTOR 1.50 X 0 0 0 CAITLIN LANDRY DIRECTOR 1.50 X 0 0 0 BONNIE LOMBARDO DIRECTOR 1.50 X 0 0 0 CECILIA LYNCH DIRECTOR 1.50 X 0 0 0 JOHN MANGIARATTI DIRECTOR 1.50 X 0 0 0 DONNA MURRAY DIRECTOR 1.50 X 0 0 0 JAMES A SULLIVAN JR DIRECTOR 1.50 X 0 0 0 KEVIN MORRISSEY CHIEF EXECUTIVE OFFICER 40.00 X 164042 0 54230 ADELE TSOUKARIS FINANCIAL CONTROLLER 40.00 X 86211 0 34860 250253 0 89090 1 0 1 0 NRT BUS INC 55 HAMPSHIRE ROAD METHUEN MA 01844 TRANSPORTATION SERVICES 123508 1 38965 1281338 705611 2025914 PROGRAM REVENUE 713940 4773765 4773765 4773765 170543 170543 27400 3600 23800 23800 23800 14807 38965 14807 0 36947 13521 23426 23426 7017448 4797191 0 194343 200707 200707 354597 332617 21980 3254054 3017835 236219 107453 73442 34011 234314 153298 81016 285371 241275 39736 4360 61417 61417 1370 1370 16088 16088 35524 16893 18631 15250 12555 2695 433801 418232 15569 139267 139001 266 74890 74890 87557 87557 472671 463218 9453 155375 155375 PURCHASED AND CONTRACT 407296 120415 286881 SUPPLIES 280911 246268 34643 TRAINING AND MEETINGS 34849 29639 5210 BAD DEBT 21511 21511 18902 7805 11097 6693175 5458405 1208430 26340 514595 471731 2535712 2220924 19525 21495 194698 151986 130181 119861 12805862 5594588 7216417 7211274 1772780 2009109 71642 56168 12455550 12262548 187798 198003 238197 147923 2032494 1437542 1071642 1056167 3530131 2839635 X 8925419 9422913 8925419 9422913 12455550 12262548 324273 173221 0 X 0 1 X 1 0 X 3482422 1751431 1952431 1901210 2025914 11113408 2251343 3405851 4237715 4693297 4797191 19385397 5733765 5157282 6190146 6594507 6823105 30498805 15510 5000 6400 8000 17170 52080 0 15510 5000 6400 8000 17170 52080 30446725 31296 50350 62394 164315 197943 506298 31296 50350 62394 164315 197943 506298 5765061 5207632 6252540 6758822 7021048 31005103 0.98200 0.98620 0.01630 0.01260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 1370 0 0 0 1370 0 PART II-B, LINE 1: THE ORGANIZATION PAYS AN ANNUAL MEMBERSHIP FEE TO THE ALLIANCE OF MASSACHUSETTS YMCAS OF WHICH A PORTION OF THE DUES IS USED TOWARDS LOBBYING EFFORTS. 886749 118219 1004968 751705 48173 86871 886749 647424 104281 751705 693075 160546 -206197 647424 620642 72433 693075 1.00000 0.00000 0.00000 0 0 961367 961367 10416745 4568157 5848588 1385574 984255 401319 42176 42176 0 7211274 CONTINGENT GRANT 1000000 OPERATING LEASE RIGHT-OF-USE ASSET 56167 1056167 X 7009077 173221 14807 188028 6821049 16088 180311 196399 7017448 6511583 31928 31928 6479655 16088 197432 213520 6693175 PART V, LINE 4: THE YMCA'S ENDOWMENT IS DESIGNATED BY THE BOARD OF DIRECTORS AND IS TO SUPPORT THE OPERATIONS OF THE YMCA. PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. AS OF DECEMBER 31, 2025 AND 2024 MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, IF ANY, IN ITS STATEMENTS OF ACTIVITIES. THE ORGANIZATION HAS NOT RECOGNIZED ANY LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS AS OF DECEMBER 31, 2025 AND 2024. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT 12 MONTHS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 14,807. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE AWARDED TO MEMBERS 197,432. COST OF MERCHANDISE SOLD -13,521. CAMP MASSAPOAG RENTAL EXPENSES -3,600. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 14,807. COST OF MERCHANDISE SOLD 13,521. CAMP MASSAPOAG RENTAL EXPENSES 3,600. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE AWARDED TO MEMBERS 197,432. TAILGATE 53772 38965 14807 2331 12175 301 53772 38965 14807 2331 12175 301 14807 0 1 MEMBERSHIP SCHOLARSHIPS 95 46049 0 CAMP MASSAPOAG SCHOLARSHIPS 56 61431 0 PRE-SCHOOL AND CHILDCARE SCHOLARSHIPS 48 76006 0 SUMMER CAMP SCHOLARSHIPS 20 10049 0 PROGRAM SCHOLARSHIPS-SWIMMING AND SPORTS 65 3897 0 FOOD PROGRAM GIFT CARDS 80 3275 0 PART I, LINE 2: THE ORGANIZATION PROVIDES FINANCIAL ASSISTANCE TO QUALIFIED INDIVIDUALS. EACH RECIPIENT MUST COMPLETE A FINANCIAL ASSISTANCE APPLICATION THAT IS REVIEWED AND APPROVED BY THE DIRECTOR BEFORE BEING GRANTED. X X X 0 0 0 0 0 0 0 1 0 KEVIN MORRISSEY CHIEF EXECUTIVE OFFICER 154042 0 10000 0 0 0 17404 0 36826 0 218272 0 0 0 PART I, LINE 7 THE BOARD OF DIRECTORS GET COMPARISONS FROM OTHER CEO'S WITH SIMILAR DEMOGRAPHICS AND DISCUSS THE ACCOMPLISHMENTS OF GREATER LOWELL FAMILY Y.M.C.A'S CEO TO DETERMINE THE AMOUNT OF PERFORMANCE BASED BONUS PAID. THE CEO OF THE GREATER LOWELL FAMILY Y.M.C.A. REVIEWS THE PERFORMANCE OF THE ORGANIZATION'S FINANCIAL CONTROLLER AND DETERMINES THE AMOUNT OF PERFORMANCE BASED BONUS PAID. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2020-06-01 2352000 TO SUPPORT THE CONSTRUCTION OF A CHILDCARE FACILITY. 0 0 0 A 853479 2352000 73665 2278335 2020 0 0 1 1 A 0 1 0 0 0.00000 0.00100 0.00100 0 0 1 A 0 1 0 0 1 0 0 0 0 A 0 FORM 990, PART III, LINE 2 IN 2025, THE ORGANIZATION ADDED A FOOD PANTRY TO HELP THOSE IN NEED. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE IN DETAIL AND THEN PRESENTED TO THE ENTIRE BOARD OF DIRECTORS FOR COMMENT AND REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR. ALL APPLICABLE PARTIES ARE REQUIRED TO ANNUALLY CERTIFY COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE EXECUTIVE DIRECTOR'S COMPENSATION LEVEL IS BASED ON A THOROUGH PERFORMANCE EVALUATION AND BY COMPARISON TO OTHER YMCA ORGANIZATIONS' COMPENSATION LEVELS AS SUPPLIED BY NATIONAL YMCA OFFICE. THE WORK OF THE COMPENSATION COMMITTEE IS DOCUMENTED IN WRITING. THE EXECUTIVE DIRECTOR RECOMMENDS SALARY LEVELS FOR OTHER EMPLOYEES THAT ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS AS A PART OF THE ANNUAL BUDGET APPROVAL POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.