2024-07-03T07:45:57-05:00 2023-12-31 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2023-01-01 520607953 YOUNG MENS CHRISTIAN ASSOCIATION INC YOUN 3016635131 1000 NORTH MARKET STREET FREDERICK MD 21701 CHRIS COLVILLE CEO 3016635131 2024-07-02 1 CHRIS COLVILLE 999009999 0 DOUGLAS L BERMAN CPA P01269555 7178433804 2024-07-01 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z CHRIS COLVILLE 1000 NORTH MARKET STREET FREDERICK MD 21701 20767750 0 X WWW.FREDERICKYMCA.ORG X 1906 MD BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL BY PUTTING JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE. 17 16 699 350 0 0 4768345 2723403 15228268 17468115 2077896 285383 117406 173783 22191915 20650684 0 0 0 0 9445745 10730823 0 0 363955 7241240 7801956 16686985 18532779 5504930 2117905 45866643 47773718 16875675 16498490 28990968 31275228 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 4668358 0 7361396 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, VARIED TO SERVE A DIVERSE POPULATION, ALL YEAR ROUND. THE PROGRAMS AS MENTIONED ABOVE INCLUDE: LICENSED CHILD CARE DEVELOPMENT CENTERS, BEFORE AND AFTERSCHOOL ACTIVITIES HOSTED IN TWENTY-SEVEN (27) LOCATIONS, AND SUMMER DAY CAMP AT SEVEN (7) OFFSITE LOCATIONS. THE YMCA IS COMMITTED TO PROVIDING A MULTITUDE OF EXPERIENCES AND ACTIVITIES, INCLUDING ENRICHMENT-BASED OFFERINGS: DANCE, YOUTH SPORTS, ARTS & CRAFTS, GYMNASTICS, SCIENCE & TECHNOLOGY, HOMEWORK/TUTORING, COMPREHENSIVE STATE APPROVED PRESCHOOL CURRICULUM, SPECIALTY FIELD TRIPS, AND GUEST SPEAKERS. 3730631 0 2873380 HEAD START PROGRAM: THE YMCA CONTINUES TO MANAGE THE FEDERAL GRANT FUNDED HEAD START PROGRAM, SERVICING APPROXIMATELY 242 CHILDREN IN EIGHT (8) FACILITIES THROUGHOUT FREDERICK COUNTY. ALTHOUGH THIS IS THE EIGHTH YEAR THAT THE YMCA HAS FACILITATED THE PROGRAM, THE HEAD START PROGRAM HAS BEEN ACTIVE IN THE FREDERICK COUNTY COMMUNITY FOR MORE THAN 40 YEARS. THE HEAD START PROGRAM PROMOTES THE SCHOOL READINESS OF CHILDREN AGE THREE (3) TO FIVE (5) FROM LOW-INCOME FAMILIES BY ENHANCING THEIR COGNITIVE, SOCIAL, AND EMOTIONAL DEVELOPMENT. HEAD START PROGRAMS PROVIDE COMPREHENSIVE SERVICES TO ENROLLED CHILDREN AND THEIR FAMILIES, INCLUDING HEALTH, NUTRITION, SOCIAL AND OTHER SERVICES DETERMINED TO BE NECESSARY BY FAMILY NEEDS ASSESSMENTS. IN ADDITION TO EDUCATION AND COGNITIVE DEVELOPMENT SERVICES, SERVICES ARE RESPONSIVE TO EACH CHILD AND THEIR FAMILY'S ETHNIC, CULTURAL, AND LINGUISTIC HERITAGE. HEAD START EMPHASIZES THE ROLE OF PARENTS AS THEIR CHILDREN FIRST AND FOREMOST ESSENTIAL TEACHERS IN ORDER TO BE SUCCESSFUL. IN THE IMPLEMENTATION OF THIS COMPREHENSIVE PROGRAM, THE YMCA WAS SUCCESSFUL IN IDENTIFYING COMMUNITY PARTNERS TO ASSIST WITH SECURING PHYSICAL LOCATIONS TO HOST THE SERVICES AND PROVIDE FUNDING. THE FUNDING FOR THE HEAD START PROGRAM IS SUPPORTED BY AN 80% FEDERAL GRANT AND REQUIRES 20% LOCAL/ASSOCIATION MATCHING FUNDS IN THE FORM OF CASH OR IN-KIND SPACE AND SERVICES. 4724125 0 7233339 MEMBERSHIP SERVICES: THE YMCA PROVIDES THE OPPORTUNITY FOR ANYONE IN FREDERICK COUNTY TO PARTICIPATE IN YMCA PROGRAMMING AND ACTIVITIES, 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, AND TO SUPPORT THE INITIATIVES OF THE YMCA WHILE FOCUSING ON THE STRATEGIC PLAN. THE YMCA CONTINUES TO BE SUCCESSFUL IN POSITIONING ITSELF AS A LEADER IN THE COMMUNITY BY PROVIDING SERVICES AND ACTIVITIES TO COMMUNITY MEMBERS WHERE OTHER AGENCIES OR ORGANIZATIONS MIGHT NOT BE IN A POSITION TO DO SO. 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 RESOURCES, BOTH FINANCIAL AND PHYSICAL SUPPORT, AS WELL AS ELIMINATING DUPLICATE SERVICES THROUGH THE COMMUNITY. COMMUNITY PARTNERSHIPS INCLUDE, BUT NOT LIMITED TO: THE CITY OF FREDERICK, FREDERICK COUNTY GOVERNMENT, AMERICAN DIABETES FOUNDATION, HOUSING AUTHORITY, ROTARY CLUB OF CARROLL CREEK, WALKERSVILLE CHILDREN'S CENTER, AMERICAN LEGION, AND THORPEWOOD. 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 MEMBERSHIP AND STAFF TO CONDUCT SURVEYS, ENCOURAGE FEEDBACK, AND RESPOND TO THE NEEDS OF THE COMMUNITY. 3508980 0 195243 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. 3508980 0 195243 16632094 1 1 0 0 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 0 0 0 0 0 0 0 0 0 1 21 0 1 699 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 TRACEY LUCAS BOARD CHAIR 5.00 X X 0 0 0 BRAD PINGREY OFFICER 5.00 X X 0 0 0 KIM ANSELMO DIRECTOR 5.00 X 0 0 0 KEN BROWN DIRECTOR 5.00 X 0 0 0 MICHELLE CONCEPCION DIRECTOR 5.00 X 0 0 0 ERIC FAIRBANKS DIRECTOR 5.00 X 0 0 0 BARBARA KERSNHER-DANIEL DIRECTOR (TILL MAY 2023) 5.00 X 0 0 0 MANO KOIPILLAI DIRECTOR 5.00 X 0 0 0 MIKE MAJEED DIRECTOR 5.00 X 0 0 0 JONAS MORRISON DIRECTOR 5.00 X 0 0 0 CHRISSY NIPER DIRECTOR 5.00 X 0 0 0 JONATHAN PERNELL DIRECTOR 5.00 X 0 0 0 JAMES SHERWOOD DIRECTOR 5.00 X 0 0 0 SHAMONT SNOWDEN DIRECTOR 5.00 X 0 0 0 TOM TROTT DIRECTOR 5.00 X 0 0 0 MICHAEL TROUT DIRECTOR 5.00 X 0 0 0 SUZETTE WHITE DIRECTOR 5.00 X 0 0 0 CHRIS COLVILLE CEO 40.00 X X 250847 0 39058 TIMOTHY DUNN VP - FACILITIES & INFORMATION TECHNOLOGY 40.00 X 104715 0 11478 THOMAS CLINGMAN VP - SOCIAL RESPONSIBILITY 40.00 X 117437 0 26267 SARAH ROBERTSON-RYAN VP - YOUTH DEVELOPMENT 40.00 X 104866 0 11494 LISA KOEN VP - HEALTHY LIVING 40.00 X 110836 0 19497 688701 0 107794 5 0 1 0 LEE BUILDING MAINTENANCE PO BOX 3509 FREDERICK MD 21705 CLEANING CONTRACT 583505 MORGAN KELLER 70 THOMAS JOHNSON DR FREDERICK MD 21702 CONTRACTOR 479311 HAWKINS LANDSCAPING 8408 LINKS BRIDGE ROAD THURMONT MD 21788 LANDSCAPING SERVICES 255748 YMCA OF THE USA 101 NORTH WACKER DR SUITE 1600 CHICAGO IL 60606 SUPPORT SERVICES 238035 DAXKO 600 UNIVERSITY PARK PLACE STE 500 BIRMINGHAM AL 35209 PROVIDES OPERATIONS SOFTWARE 160428 5 10837 131687 777500 1803379 13092 2723403 FAMILY SERVICES & CHILD CARE 624410 7361396 7361396 MEMBERSHIP SERVICES 713940 7233339 7233339 YOUTH & COMMUNITY PROGRAMS 624110 2873380 2873380 17468115 286029 286029 36612 19602 17656 17010 -17656 -646 -646 44944 131687 66404 -21460 -21460 28661 13404 15257 15257 MISCELLANEOUS 900099 176489 176489 LOCKER RENTALS 900099 3497 3497 179986 20650684 17663358 0 263923 290370 273531 10313 6526 8348459 7876796 283522 188141 472544 441957 17494 13093 884295 826869 33308 24118 735155 684754 35842 14559 647071 532025 106795 8251 19429 19429 61789 61789 36612 36612 27792 27792 167339 130468 33559 3312 976585 883353 78881 14351 8184 8184 3003331 2469334 505182 28815 165132 159842 4415 875 168965 137231 13087 18647 756736 648860 96581 11295 244863 229825 4215 10823 1337240 1065775 257395 14070 64927 50581 13602 744 BAD DEBT EXPENSE 81523 75848 5675 MISCELLANEOUS 34438 27851 5927 660 18532779 16632094 1536730 363955 698652 4775676 2437544 82769 1777175 1022669 704370 1150957 134689 204028 46452140 13528972 32902141 32923168 3368776 3765802 238511 267766 3604785 3580883 45866643 47773718 933686 1010057 469894 822273 14026058 13103899 1446037 1562261 16875675 16498490 X 24265828 27019294 4725140 4255934 28990968 31275228 45866643 47773718 X 2117905 266785 -100430 X X 0 1 X 1 1 1 X 1101408 2204197 8226628 4768345 2723403 19023981 14101555 9253435 11500719 15245275 17496776 67597760 145567 43807 56099 78498 44944 368915 15348530 11501439 19783446 20092118 20265123 86990656 25000 22100 10300 57400 0 25000 22100 10300 57400 86933256 110310 103903 116124 120470 286029 736836 110310 103903 116124 120470 286029 736836 58400 125267 61876 90437 179986 515966 15517240 11730609 19961446 20303025 20731138 88243458 0.98520 0.98810 0.00840 0.00720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3607287 46696 379586 4033569 4279791 37296 -590816 118984 3607287 4742421 61765 585439 1000000 109834 4279791 4449948 343401 50928 4742421 3838180 177898 656081 92599 129612 4449948 0.33620 0.26780 0.39600 1 0 5113346 5113346 35867778 10520555 25347223 4720134 3008417 1711717 750882 750882 32923168 BENEFICIAL INTEREST IN PERPETUAL TRUST 29332 BENEFICIAL INTEREST IN PRIVATE FOUNDATION 417197 INTEREST RATE SWAP ASSET 1596128 RIGHT-OF-USE ASSETS, OPERATING LEASES 1538226 3580883 RIGHT OF USE LIABILITY 1562261 1562261 X 21431548 266785 571313 -20622 817476 20614072 36612 36612 20650684 19147288 571313 79808 651121 18496167 36612 36612 18532779 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: 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, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 66,404. COST OF GOODS SOLD 13,404. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP LIABILTY -166,964. CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST 37,279. CHANGE IN INTEREST IN NET ASSETS OF A COMMUNITY FOUNDATION 29,255. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 66,404. COST OF GOOD SOLD 13,404. GOLF TOURNAMENT 118455 88591 29864 29864 2914 SANTA 5K RUN 29034 29034 16965 2 29142 14062 15080 2940 1160 12561 176631 131687 44944 32804 1160 32440 66404 -21460 X X 0 0 0 0 0 0 0 0 0 CHRIS COLVILLE CEO 250847 0 0 0 0 0 27504 0 11554 0 289905 0 0 0 A FREDERICK COUNTY MARYLAND 526000943 2019-12-20 18000000 BUILDING AND EQUIPMENT 0 0 0 A 4896101 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 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 37,279. CHANGE IN NET ASSETS OF COMMUNITY FOUNDATION 29,255. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP LIABILITY -166,964. PART XII, LINE 2C EXPLANATION: NO CHANGES FROM PRIOR YEAR.