National Council Of Young Men's Christian Association: Case Study

Governing Board The National Council of Young Men’s Christian Association is the overarching organization, according to financial statements, that includes all U.S. and international associations (National Council of Young Men's Christian Association, 2016). It is led by a twelve-member executive team, and the board of directors includes 28 members (YMCA of the USA, 2014). Each local association is autonomous and has its own board and executive team (National Council of Young Men's Christian Association, 2016). However, at the national level, there are committees, such as an investment committee, that manage distinct business areas (National Council of Young Men's Christian Association, 2016).
The executive team is led by a secretary, and

These efforts are coordinated among associations and managed by a paid staff member, Financial Development Coordinator (YMCA of the USA, 2017). Moreover, the YMCA’s strategic plan includes a specific objective that includes selecting partners who directly align with the healthy living category (YMCA of the USA, 2014). Another benefit that the YMCA has brought to society has been through its collaboration with academia (Lee, 2010). As early as 1885, the YMCA has been instrumental in creating movements such as the one that resulted in the School for Christian Workers in Massachusetts, now called the International YMCA Training School, or Springfield College (Lee, 2010). Similarly, the Chicago YMCA established the Institute and Training School of the YMCA in 1896 (Lee, 2010). Ultimately, this school conferred its first degrees, Bachelor of Association Science, in 1911 (Lee,

Included in the downloadable files is the Form 990, as well as the audited versions of the four financial statements (National Council of Young Men's Christian Association, 2016). Taking a detailed look at the financial statements reveals that the total personnel, paid staff, expenses are approximately 39 percent of the total functional expenses (National Council of Young Men's Christian Association, 2016). Additional personnel-related expenses include some volunteer time that is considered to be specialized, and it is treated as in-kind gifts according to estimated fair value (National Council of Young Men's Christian Association, 2016). Unfortunately, overall, the organization has recently experienced an overall decrease in net assets along with a decline in every category of revenue (i.e. restricted, unrestricted, and temporary) (National Council of Young Men's Christian Association,