2026-06-12T08:23:20-05:00 2025-12-31 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2025-01-01 520607953 YOUNG MENS CHRISTIAN ASSOCIATION INC YOUN 3016635131 1000 NORTH MARKET STREET FREDERICK MD 21701 CHRIS COLVILLE CEO 3016635131 2026-06-11 1 DOUGLAS L BERMAN CPA P01269555 7178433804 2026-06-11 2025 2025-03-06 01:10:19Z CHRIS COLVILLE 1000 NORTH MARKET STREET FREDERICK MD 21701 24648789 0 X WWW.FREDERICKYMCA.ORG X 1906 MD TO BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. 17 16 869 350 0 0 5680298 1005668 18896856 20471385 588432 559109 181196 375809 25346782 22411971 0 0 0 0 12402913 13777150 0 0 471168 8335546 9054035 20738459 22831185 4608323 -419214 52004309 52160835 15469278 15523878 36535031 36636957 X ASSOCIATIONS OF PERSON OF ALL AGES WHO ARE UNITED THROUGH A COMMON EFFORT TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRENGTHEN THE FAMILY, DEVELOP LEADERSHIP IN YOUTH, BUILD INTERNATIONAL UNDERSTANDING, AND ASSIST IN COMMUNITY DEVELOPMENT IN FREDERICK, MARYLAND. 0 0 5310081 0 9094646 FAMILY SERVICES AND CHILD CARE: THE YMCA IS THE LARGEST CHILDCARE PROVIDER IN FREDERICK COUNTY, AND AS SUCH HAS A STRONG WORKING RELATIONSHIP WITH FCPS, FREDERICK COUNTY GOVERNMENT, AND THE FREDERICK COUNTY HOUSING AUTHORITY. THROUGH A PARTNERSHIP APPROACH, WE PROVIDE SERVICE TO NEARLY 3,000 UNIQUE CHILDREN. OVER THE LAST YEAR, THE YMCA HAS SUCCESSFULLY PROVIDED QUALITY CHILDCARE SERVICES AT MULTIPLE LOCATIONS FOR A VARIETY OF AGES, SERVING A DIVERSE POPULATION YEAR-ROUND. THE PROGRAMS, AS MENTIONED ABOVE, INCLUDE: LICENSED CHILD CARE DEVELOPMENT CENTERS, BEFORE- AND AFTER-SCHOOL ACTIVITIES HOSTED IN TWENTY-FOUR (24) LOCATIONS, AND SUMMER DAY CAMP AT SEVEN (7) OFF-SITE LOCATIONS. THE YMCA IS COMMITTED TO PROVIDING A MULTITUDE OF EXPERIENCES AND ACTIVITIES, INCLUDING ENRICHMENT-BASED OFFERINGS SUCH AS DANCE, YOUTH SPORTS, ARTS & CRAFTS, GYMNASTICS, SCIENCE & TECHNOLOGY, HOMEWORK/TUTORING, COMPREHENSIVE STATE-APPROVED PRESCHOOL CURRICULUM, SPECIALTY FIELD TRIPS, AND GUEST SPEAKERS. 4501667 0 3396349 HEAD START & EARLY HEAD START PROGRAM:THE YMCA OF FREDERICK COUNTY CONTINUES TO ADMINISTER THE FEDERALLY FUNDED HEAD START AND EARLY HEAD START PROGRAMS, SERVING 144 FUNDED ENROLLMENT SLOTS ACROSS MULTIPLE LOCATIONS THROUGHOUT FREDERICK COUNTY, INCLUDING 120 HEAD START (AGES 3-5) AND 24 EARLY HEAD START (6 WEEKS TO AGE 3). WHILE THE YMCA HAS MANAGED THE FEDERAL GRANT SINCE 2011, THESE PROGRAMS HAVE SERVED THE FREDERICK COUNTY COMMUNITY FOR MORE THAN 50 YEARS.HEAD START AND EARLY HEAD START PROMOTE SCHOOL READINESS FOR CHILDREN FROM LOW-INCOME FAMILIES BY SUPPORTING COGNITIVE, SOCIAL, EMOTIONAL, AND PHYSICAL DEVELOPMENT. THE PROGRAMS PROVIDE COMPREHENSIVE SERVICES TO ENROLLED CHILDREN AND THEIR FAMILIES, INCLUDING EARLY LEARNING, HEALTH, NUTRITION, MENTAL HEALTH, AND FAMILY SUPPORT SERVICES, ALL INFORMED BY INDIVIDUALIZED FAMILY NEEDS ASSESSMENTS.SERVICES ARE DESIGNED TO BE RESPONSIVE TO EACH CHILD AND FAMILY'S ETHNIC, CULTURAL, AND LINGUISTIC BACKGROUND. BOTH PROGRAMS EMPHASIZE THE CRITICAL ROLE OF PARENTS AS THEIR CHILD'S FIRST AND MOST IMPORTANT TEACHER, FOSTERING STRONG FAMILY ENGAGEMENT TO SUPPORT LONG-TERM SUCCESS.TO IMPLEMENT THIS COMPREHENSIVE MODEL, THE YMCA PARTNERS WITH COMMUNITY ORGANIZATIONS TO SECURE PROGRAM LOCATIONS AND ENHANCE SERVICE DELIVERY. FUNDING FOR HEAD START AND EARLY HEAD START IS PROVIDED THROUGH A FEDERAL GRANT THAT COVERS APPROXIMATELY 80% OF PROGRAM COSTS, WITH A REQUIRED 20% NON-FEDERAL MATCH FUNDED THROUGH A COMBINATION OF CASH AND IN-KIND CONTRIBUTIONS, INCLUDING DONATED SPACE AND SERVICES. 6283948 0 7980390 MEMBERSHIP SERVICES: THE YMCA PROVIDES THE OPPORTUNITY FOR ANYONE IN FREDERICK COUNTY TO PARTICIPATE IN YMCA PROGRAMMING AND ACTIVITIES AND TO ENROLL REGARDLESS OF THEIR ABILITY TO PAY. FINANCIAL ASSISTANCE IS MADE POSSIBLE THROUGH THE BOARD OF DIRECTORS' EFFORTS AND NUMEROUS LOCAL BUSINESSES AND ORGANIZATIONS, ON BEHALF OF THE YMCA, TO SUPPORT THE YMCA'S INITIATIVES WHILE FOCUSING ON THE STRATEGIC PLAN. THE YMCA CONTINUES TO POSITION ITSELF AS A LEADER IN THE COMMUNITY BY PROVIDING SERVICES AND ACTIVITIES TO COMMUNITY MEMBERS THAT OTHER AGENCIES OR ORGANIZATIONS MIGHT NOT BE ABLE TO OFFER. OVER THE LAST YEAR, THE YMCA HAS PARTNERED WITH A VARIETY OF AGENCIES AND ORGANIZATIONS TO PROVIDE QUALITY ACTIVITIES TO THE COMMUNITY, ALLOWING THESE LOCAL CHARITIES AND ORGANIZATIONS TO LEVERAGE FINANCIAL AND PHYSICAL RESOURCES AND ELIMINATE DUPLICATE SERVICES. COMMUNITY PARTNERSHIPS INCLUDE, BUT ARE NOT LIMITED TO: THE CITY OF FREDERICK, FREDERICK COUNTY GOVERNMENT, 12-24 INITIATIVE, AUSHERMAN FAMILY FOUNDATION, DELAPLAINE FOUNDATION, COIPP, CITY YOUTH MATRIX, AND PHOENIX HOUSE. THE YMCA OF FREDERICK COUNTY CONTINUED TO IMPLEMENT THE STRATEGIC PLAN. THE ASSOCIATION CONTINUES TO UPGRADE AND IMPROVE ITS FACILITIES AND USE SPACE TO MEET THE DEMANDS OF MORE THAN 30,000 UNIQUE MEMBERS PARTICIPATING IN YMCA SERVICES. THE MOST VALUABLE ASSET OF THE YMCA IS ITS PEOPLE. THE ASSOCIATION CONTINUES TO REACH OUT TO BOTH MEMBERS AND STAFF TO CONDUCT SURVEYS, ENCOURAGE FEEDBACK, AND ADDRESS THE NEEDS OF THE COMMUNITY. 5271671 0 386958 PROGRAMS SUCH AS YOUTH AND COMMUNITY PROGRAMS AND ADULT PROGRAMS ALIGN WITH THE MISSION OF THE YMCA THAT PROMOTE GENERAL WELFARE OF THE RESIDENTS OF FREDERICK, MARYLAND. THESE PROGRAMS SUPPORT A POSITIVE ENVIRONMENT FOR RESIDENTS OF FREDERICK MARYLAND TO MAKE HEALTHY LIVING CHOICES THAT GIVE THEM THE OPPORTUNITY TO LEARN, GROW, AND THRIVE. 5271671 0 386958 21367367 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 62 0 1 869 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 16 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MD X X X CHRIS COLVILLE 3016635131 1000 NORTH MARKET STREET FREDERICK MD 21701 KIM ANSELMO BOARD CHAIR 5.00 X X 0 0 0 JAMES SHERWOOD CHAIR - ELECT 5.00 X X 0 0 0 CHRIS COLVILLE SECRETARY/TREASURER/CEO 40.00 X X 267103 0 44461 BRAD PINGREY DIRECTOR / FINANCE CHAIR 5.00 X X 0 0 0 KEN BROWN DIRECTOR (LEFT MAY 2025) 5.00 X 0 0 0 MICHELLE CONCEPCION DIRECTOR 5.00 X 0 0 0 IAN EVERSULL DIRECTOR 5.00 X 0 0 0 ERIC FAIRBANKS DIRECTOR 5.00 X 0 0 0 BARBARA KERSHENER DANIEL DIRECTOR (START MARCH 2025) 5.00 X 0 0 0 MANO KOIPILLAI DIRECTOR 5.00 X 0 0 0 REBEKAH LUSK DIRECTOR 5.00 X 0 0 0 MIKE MAJEED DIRECTOR (LEFT NOVEMBER 2025) 5.00 X 0 0 0 MAUREEN MCGREEVY DIRECTOR (START MARCH 2025) 5.00 X 0 0 0 STACEY MOLER DIRECTOR (LEFT MARCH 2025) 5.00 X 0 0 0 JONAS MORRISON DIRECTOR 5.00 X 0 0 0 CHRISSY NIPER DIRECTOR (LEFT MARCH 2025) 5.00 X 0 0 0 GRANT OTTO DIRECTOR 5.00 X 0 0 0 JONATHAN PERNELL DIRECTOR 5.00 X 0 0 0 THOMAS RAMSAY DIRECTOR (START OCTOBER 2025) 5.00 X 0 0 0 SHAMONT SNOWDEN DIRECTOR (LEFT DECEMBER 2025) 5.00 X 0 0 0 TIM TOSTEN DIRECTOR (LEFT APRIL 2025) 5.00 X 0 0 0 TOM TROTT DIRECTOR (START FEBRUARY 2025) 5.00 X 0 0 0 SUZETTE WHITE DIRECTOR 5.00 X 0 0 0 TIMOTHY DUNN VP - FACILITIES & INFORMAT 40.00 X 132964 0 16546 THOMAS CLINGMAN VP - SOCIAL RESPONSIBILITY 40.00 X 132964 0 31816 TRACEY HILL CHIEF PEOPLE OFFICER 40.00 X 132964 0 35345 LISA KOEN VP - HEALTHY LIVING 40.00 X 132964 0 27450 DEMONYA WOMACK VP - YOUTH DEVELOPMENT 40.00 X 114425 0 11494 913384 0 167112 6 0 1 0 MORGAN KELLER 70 THOMAS JOHNSON DR FREDERICK MD 21702 CONTRACTOR 1069891 LEE BUILDING MAINTENANCE PO BOX 3509 FREDERICK MD 21705 CLEANING CONTRACT 678016 YMCA OF THE USA 101 NORTH WACKER DR SUITE 1600 CHICAGO IL 60606 SUPPORT SERVICES 308628 HONEST AIR 13001 PENN SHOP ROAD MT AIRY MD 21771 HVAC 292579 DAXKO 600 UNIVERSITY PARK PLACE STE 500 BIRMINGHAM AL 35209 PROVIDES OPERATIONS SOFTWARE 249540 7 10916 136559 260081 598112 104212 1005668 FAMILY SERVICES & CHILD CARE 624410 9094646 9094646 MEMBERSHIP SERVICES 713940 7980390 7980390 YOUTH & COMMUNITY PROGRAMS 624110 3396349 3396349 20471385 421630 421630 2247220 2043014 66727 204206 -66727 137479 137479 72045 136559 83194 -11149 -11149 96512 43883 52629 52629 MISCELLANEOUS 900099 331195 331195 LOCKER RENTALS 900099 3134 3134 334329 22411971 20858343 0 547960 311980 298437 6109 7434 10707874 10248655 197689 261530 581382 562156 6184 13042 1097170 1059830 12899 24441 1078744 1023181 34574 20989 884794 793796 80564 10434 47815 47815 74361 74361 88767 88767 103929 103929 225833 198829 21881 5123 1175254 1110431 42926 21897 3329 3329 3470779 3148797 287608 34374 140417 137525 1892 1000 200547 171534 10382 18631 791397 738228 40738 12431 262761 242399 3245 17117 1438246 1276873 144865 16508 78156 70185 7155 816 MISCELLANEOUS 59879 50307 5172 4400 BAD DEBT EXPENSE 7771 6770 1001 22831185 21367367 992650 471168 4947486 2420841 32251 20229 406534 377024 253661 240279 194160 266417 48678513 15286190 32571715 33392323 9896247 11108850 290385 318598 3411870 4016274 52004309 52160835 1134034 1090321 1048545 712088 12168392 11716092 1118307 2005377 15469278 15523878 X 32772003 32546174 3763028 4090783 36535031 36636957 52004309 52160835 X -419214 767071 -245931 X X 0 1 X 1 1 1 X 8226628 4768345 2723403 5680298 1005668 22404342 11500719 15245275 17496776 18990225 20567897 83800892 56099 78498 44944 44546 72045 296132 19783446 20092118 20265123 24715069 21645610 106501366 22100 10300 17870 14990 65260 0 22100 10300 17870 14990 65260 106436106 116124 120470 286029 437589 421630 1381842 116124 120470 286029 437589 421630 1381842 61876 90437 179986 156150 334329 822778 19961446 20303025 20731138 25308808 22401569 108705986 0.97910 0.98240 0.01270 0.01090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 4680 0 0 4680 0 PART II-B, LINE 1: DIRECT CONTACT WITH MARYLAND LEGISLATORS, THEIR STAFF, AND MARYLAND GOVERNMENT OFFICIALS. 5405816 56614 588245 6050675 4033569 1106303 470252 204308 5405816 3607287 46696 379586 4033569 4279791 37296 -590816 118984 3607287 4742421 61765 585439 1000000 109834 4279791 0.48360 0.17850 0.33790 1 0 5113346 5113346 36356678 12006365 24350313 7000976 3279825 3721151 207513 207513 33392323 BENEFICIAL INTEREST IN TRUSTS 512305 INTEREST RATE SWAP ASSET 1539033 RIGHT-OF-USE ASSETS, OPERATING LEASES 1471224 RIGHT-OF-USE ASSETS, FINANCE LEASES 493712 4016274 OPERATING LEASE LIABILITY 1504236 FINANCE LEASE LIABILITY 501141 2005377 X 23715110 767071 743689 -118854 1391906 22323204 88767 88767 22411971 23613184 743689 127077 870766 22742418 88767 88767 22831185 PART V, LINE 4: SOME ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR SCHOLARSHIPS. OTHER FUNDS ARE AVAILABLE FOR USE AT THE DISCRETION OF THE BOARD OF DIRECTORS. PART X, LINE 2: THE YMCA IS A NONPROFIT ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM INCOME TAXES ON RELATED ACTIVITIES PURSUANT TO SECTION 509(A) OF THE CODE. IN ADDITION, THE YMCA WAS ORGANIZED UNDER THE MARYLAND NONPROFIT CORPORATION LAW AND IS EXEMPT FROM STATE INCOME TAXES. REVENUE EARNED WHICH IS NOT RELATED TO THE YMCA'S EXEMPT PURPOSE, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THE YMCA HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024. THE PREPARATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (U.S. GAAP) REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE YMCA, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE YMCA HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE YMCA IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 83,194. COST OF GOODS SOLD 43,883. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP LIABILTY -315,466. CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST 41,322. CHANGE IN INTEREST IN NET ASSETS OF A COMMUNITY FOUNDATION 28,213. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 83,194. COST OF GOOD SOLD 43,883. GOLF TOURNAMENT 142225 113033 29192 31763 14720 SANTA 5K RUN 37959 8250 29709 23162 1 28420 15276 13144 13549 208604 136559 72045 31763 51431 83194 -11149 X X 0 0 0 0 0 0 0 0 0 CHRIS COLVILLE SECRETARY/TREASURER/CEO 267103 0 0 0 0 0 32052 0 12409 0 311564 0 0 0 TRACEY HILL CHIEF PEOPLE OFFICER 132964 0 0 0 0 0 15956 0 19389 0 168309 0 0 0 THOMAS CLINGMAN VP - SOCIAL RESPONSIBILITY 132964 0 0 0 0 0 15956 0 15860 0 164780 0 0 0 LISA KOEN VP - HEALTHY LIVING 132964 0 0 0 0 0 15956 0 11494 0 160414 0 0 0 A FREDERICK COUNTY MARYLAND 526000943 2019-12-20 18000000 BUILDING AND EQUIPMENT 0 0 0 A 6283908 18000000 2420367 15579633 2020 0 1 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 X 1 85438 FMV X SUPPLIES 6 18774 FMV 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 ONE CLASS OF MEMBERS WITH VOTING RIGHTS RESERVED TO THOSE MEMBERS 18 YEARS OF AGE OR OLDER. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS 18 YEARS AND OLDER HAVE VOTING RIGHTS ON BOARD MEMBERS AND OFFICE POSITIONS. THE HEAD START POLICY COUNCIL ELECTS A CHAIR PERSON WHO HAS A FULL VOTING SEAT ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE REVIEWS A DRAFT VERSION OF FORM 990. AFTER ANY CHANGES ARE MADE, THE 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE DRAFT 990 IS ALSO PROVIDED TO THE FULL BOARD FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER IS REQUIRED TO FILL OUT AND SIGN A DISCLOSURE DOCUMENT AT THE FIRST BOARD MEETING OF THE YEAR. THE STATEMENT IS REVIEWED BY THE DIRECTOR OF FINANCE. FORM 990, PART VI, SECTION B, LINE 15 THE CEO MUST COMPLETE A SELF-EVALUATION AT THE BEGINNING OF THE YEAR BASED ON PRE-SET AND AGREED (MBO) GOALS. THE EXECUTIVE COMMITTEE EVALUATES THE CEO ANNUALLY AND REVIEWS THE CEO'S SELF-EVALUATION INCLUDING ADDING ADDITIONAL COMMENTS. THE EXECUTIVE COMMITTEE THEN DETERMINES AND APPROVES ANY MERIT INCREASE TO THE CEO. ALL OFFICERS AND KEY EMPLOYEE PERFORMANCE IS REVIEWED BY THE CEO ON AN ANNUAL BASIS BASED ON PRESET AND AGREED UPON GOALS. ANY MERIT INCREASES ARE APPROVED AND SET BY THE CEO. FORM 990, PART VI, SECTION C, LINE 18 THESE DOCUMENTS ARE AVAILABLE ON-SITE, UPON REQUEST AND ON THE YMCA WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE ON-SITE, UPON REQUEST AND ON THE YMCA WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS 41,322. CHANGE IN NET ASSETS OF COMMUNITY FOUNDATION 28,213. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP LIABILITY -315,466. PART XII, LINE 2C EXPLANATION: NO CHANGES FROM PRIOR YEAR.