YMCA of the USA

Legal name: National Council of YMCAs of the USA

Nonprofit profile at a glance

EIN
363258696
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Chicago, IL, USA
Phone
3129770031
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Young Men's or Women's Associations

Official website

Reported finances

Revenue
$198,431,455
Expenses
$169,653,656
Assets
$260,481,687
Liabilities
$62,896,932

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

46 people listed

Executive titles in this filing

  • Emmanuel Cesar Silva (Executive Vice President, Chief Administrative Officer)
  • Karyn Kirk (Executive Vice President, Chief Legal Officer)
  • Suzanne McCormick (President and Chief Executive Officer)
  • Christina MacVeigh (Executive Vice President, Chief Learning & Leadership Development Officer)
  • Kathleen Wollensak (Executive Vice President, Chief People & Culture Officer)
  • Shawn Borzelleri (Executive Vice President, Chief Network Experience Officer)

Highest reported compensation

  • Suzanne McCormick (President and Chief Executive Officer): $892,142 total reported compensation
  • Emmanuel Cesar Silva (Executive Vice President, Chief Administrative Officer): $619,306 total reported compensation
  • Abigail Rogers (Executive Vice Preisdent, Growth and External Engagement Team): $567,607 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To put Christian principles into practice through programs that build healthy spirit, mind and body for all.

What it reported doing in 2024

Youth Development: at the Y, we believe America's young people are changemakers with the skills, commitment and resources necessary to create the communities that we all want to live in. We also believe success depends on our collective ability to reach and inspire this next generation to be globally minded, civically-engaged problem solvers. The Y's youth and government program continued to provide thousands of teens nationwide with the opportunity to immerse themselves in experiential civic engagement and practice democracy in their communities. The Y provided this support to millions of children through its many youth offerings, including afterschool programs, child care, head start programs, sports, swim lessons and more. These activities provided a healthy outlet for children to gain new skills, develop relationships, exercise social-emotional learning and connect with positive role models.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 69% for direct work, and 31% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.4%; rating input score 78
  • Program expense ratio: 90.9%; rating input score 91
  • Fundraising efficiency: $34.35 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 3rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 99.8%; rating input score 100; 44th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.5%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 1.54; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 19th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 78.4% of revenue deployed · 90.9% of spending went to programs
  • Governance: 28 of 28 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $154.2M in reported program spending
  • Leadership: top reported pay $892K · 46 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $8.9M reported
  • Consistency: 49 of 51 current checks pass · 2 findings to review
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 548 filed money-flow records
  • Related organizations: 543 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.