2023-07-18T10:50:13-05:00 2022-12-31 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2022-01-01 240795698 THE RIVER VALLEY REGIONAL YMCA RIVE 5703237134 641 WALNUT ST WILLIAMSPORT PA 17701 CHAD EBERHART CEO 5703237134 2023-07-07 1 CHAD EBERHART 999009999 0 DOUGLAS L BERMAN CPA P01269555 7178433804 2023-07-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHAD EBERHART 641 WALNUT ST WILLIAMSPORT PA 17701 9488084 0 X WWW.RVRYMCA.ORG X 1866 PA PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND & BODY. 27 27 627 286 0 0 4417682 2380129 5776510 6553733 59094 156087 1035342 284648 11288628 9374597 0 0 0 0 5164183 5630608 0 0 39300 2708371 3104550 7872554 8735158 3416074 639439 21928697 25588505 3676535 7032684 18252162 18555821 X THE YMCA CONCENTRATES ON THREE AREAS YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. WE DO THIS THROUGH OVER 100 PROGRAMS. MAJOR PROGRAMS ARE PRESCHOOL AND SCHOOL-AGE CHILDCARE, SUMMER DAY CAMP, TEEN PROGRAMS, ADULT FITNESS, GROUP EXERCISE CLASSES, SENIOR EXERCISE/SOCIAL PROGRAMS, AND A VARIETY OF YOUTH ACTIVITIES (YOUTH SPORTS, SWIMMING LESSONS, ETC). 0 0 4336394 3728731 YOUTH DEVELOPMENT - THE YMCA IS A LEADER IN NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN EVERY DAY. THE YMCA HELPS YOUNG PEOPLE DEEPEN POSITIVE VALUES, THEIR COMMITMENT TO SERVICE, AND THEIR MOTIVATION TO LEARN OUR YMCA PROGRAMS, SUCH AS OUR FULL-DAY EDUCATIONAL, STATE-LICENSED PRESCHOOL, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. EXPENSES INCLUDE DIRECT AND INDIRECT FINANCIAL AID THAT ENABLES OVER 50% OF THE CHILDREN ENROLLED TO ATTEND (WHO COULD NOT OTHERWISE DUE TO THE FINANCIAL COST OF THE PROGRAM). 2868902 2825002 HEALTHY LIVING - OUR YMCA FOCUSES ON HEALTHY LIVING BY ADVOCATING HEALTH AND WELL-BEING FROM THE INSIDE OUT-THE SPIRIT, MIND, AND BODY. OUR YMCA PROVIDES OVER 17,414 FITNESS MEMBERS WITH THE SUPPORTIVE RELATIONSHIPS AND ENVIRONMENT THEY NEED FOR THEIR SUCCESSFUL PURSUIT OF HEALTH AND WELL-BEING. THIS IS PARTICULARLY IMPORTANT AS OUR COMMUNITY STRUGGLES WITH AN OVERWEIGHT/OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. WE BRING FAMILIES TOGETHER, OFFER SPORT, RECREATIONAL AND SOCIAL NETWORKS THAT BUILD RELATIONSHIPS AND STRENGTHEN COMMUNITY BONDS. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2022, WE PROVIDED $117,964 FINANCIAL ASSISTANCE TO OVERCOME BARRIERS TO PARTICIPATION. 291032 0 SOCIAL RESPONSIBILITY - OUR YMCA PROVIDES A VARIETY OF PROGRAMS AND ACTIVITIES TO DEVELOP EDUCATIONAL/VOCATIONAL/LEADERSHIP SKILLS, AND WE PARTNER WITH OTHER COMMUNITY ORGANIZATIONS TO IDENTIFY AND RESPOND TO COMMUNITY NEEDS. FOR EXAMPLE, OUR YMCA HAS PARTNERED WITH THE LOCAL UNITED WAY TO PROVIDE A FREE AFTER-SCHOOL TEEN PROGRAM AT SEVERAL LOCATIONS THROUGHOUT LYCOMING COUNTY. WHILE AT THE PROGRAM, TEENS LEARN ABOUT "GIVING BACK" TO THE COMMUNITY THROUGH SERVICE PROJECTS. OLDER TEENS ARE INVITED TO MENTOR YOUNGER PARTICIPANTS. OVERALL, OUR YMCA HAS ENGAGED COUNTLESS MEMBERS, PARTICIPANTS, AND VOLUNTEERS IN ACTIVITIES THAT BUILD SOCIAL RESPONSIBILITY OVER THE YEARS. 7496328 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 41 0 1 627 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X AMY HOLZ CFO 5703237134 641 WALNUT STREET WILLIAMSPORT PA 17701 CHAD EBERHART CEO 50.00 0.10 X 123277 0 23782 AMY HOLZ CFO 50.00 0.10 X 88266 0 6770 JOHN BAKER TREASURER 2.00 X 0 0 0 DEE BROWN SECRETARY 2.00 X X 0 0 0 ED METZGER CHAIR 2.00 X X 0 0 0 BRIAN PAULHAMUS PAST CHAIR 2.00 X X 0 0 0 PATTY JACKSON VICE CHAIR 1.00 X X 0 0 0 JASON FINK PAST CHAIR (ENDING 12/2022) 2.00 X X 0 0 0 SHANNON CLARK DIRECTOR 1.00 X 0 0 0 JOSEPH DUNLEAVY DIRECTOR 1.00 X 0 0 0 TOM GIOGLIO DIRECTOR 1.00 X 0 0 0 GALE HALL DIRECTOR 1.00 X 0 0 0 JAMIE JOHNSON DIRECTOR 1.00 X 0 0 0 DICK LANGER DIRECTOR 1.00 X 0 0 0 BROOKS LUZIER DIRECTOR 1.00 X 0 0 0 JASON MADIGAN DIRECTOR 1.00 X 0 0 0 BILL MILLER DIRECTOR 1.00 X 0 0 0 VALERIE MILLER DIRECTOR 1.00 X 0 0 0 JOE REIGHARD DIRECTOR 1.00 X 0 0 0 KEN SCHEESLY DIRECTOR 1.00 X 0 0 0 ED WINSLOW DIRECTOR 1.00 X 0 0 0 MELINDA GOURLIE DIRECTOR 1.00 X 0 0 0 KRISTA BOWER DIRECTOR 1.00 X 0 0 0 ASHLEY FEDEROFF DIRECTOR 1.00 X 0 0 0 GREG GALANTE DIRECTOR 1.00 X 0 0 0 KATHLEEN CAMPBELL DIRECTOR 1.00 X 0 0 0 JR CONFER DIRECTOR 1.00 X 0 0 0 ANDREE PHILLIPS DIRECTOR 1.00 X 0 0 0 RON CIMINI DIRECTOR (ENDING 12/2022) 1.00 X 0 0 0 JANIE HILFIGER DIRECTOR (ENDING 12/2022) 1.00 X 0 0 0 GERALD MCLAUGHLIN DIRECTOR (ENDING 12/2022) 1.00 X 0 0 0 WENDY ROOF DIRECTOR (ENDING 12/2022) 1.00 X 0 0 0 RYAN EBERLIN DIRECTOR (ENDING 12/2022) 1.00 X 0 0 0 211543 0 30552 1 0 0 0 0 42508 140145 1542587 654889 2380129 YOUTH DEVELOPMENT 624410 3728729 3728729 HEALTHY LIVING 624110 2825004 2825004 6553733 95206 95206 169915 58889 111026 111026 111026 61344 0 463 61344 -463 60881 60881 110874 140145 54135 56739 56739 OTHER REVENUE 713990 50557 50557 POOL RENTALS 713990 26899 26899 LOCKER RENTALS 713990 26038 26038 13389 13389 116883 9374597 6553733 0 440735 243123 243123 4602437 4198214 375507 28716 182729 161687 19948 1094 247664 212327 33901 1436 354655 316595 35863 2197 4834 4834 28544 28544 10061 10061 213008 177278 34289 1441 62143 54252 7523 368 562388 458332 102848 1208 850922 756547 94224 151 21694 14019 7675 19558 10863 8695 91188 55221 35967 109135 95175 13309 651 643301 526058 117243 191105 166662 23305 1138 CREDIT CARD/BANK FEES 150716 131437 18379 900 EQUIPMENT / RENTAL MAIN 76283 26096 50187 PROGRAM COSTS 72638 72638 MISCELLANEOUS EXPENSE 19050 3514 15536 -22018 26035 -48053 8735158 7496328 1199530 39300 1600 1600 4271491 2366475 111108 106833 943882 945136 126870 60360 21044454 6747337 14491255 14297117 1937376 3525652 4184962 45115 100370 21928697 25588505 461811 416266 663332 179826 2503309 2284014 48083 19036 0 4133542 3676535 7032684 X 15655831 16198812 2596331 2357009 18252162 18555821 21928697 25588505 X 639439 -526770 190990 X X 0 1 X 1 0 X 534002 660563 3174013 3301286 2380129 10049993 5258974 6384520 5052862 5776511 6553734 29026601 111841 130552 153422 110874 506689 5792976 7156924 8357427 9231219 9044737 39583283 13733 27828 132987 10011 10729 195288 0 13733 27828 132987 10011 10729 195288 39387995 340173 339187 320862 210985 265121 1476328 340173 339187 320862 210985 265121 1476328 168652 130636 83076 106212 116883 605459 6301801 7626747 8761365 9548416 9426741 41665070 0.94530 0.93740 0.03540 0.04080 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: TRANSFER OF ASSETS AMOUNT: 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1937429 16005 -360510 41230 1551694 1773542 20463 194606 51182 1937429 1701467 150363 163543 241831 1773542 1150770 328101 258659 36063 1701467 1274326 5200 -83702 45054 1150770 0.11000 0.89000 0.00000 0 0 212691 212691 17349310 4496234 12853076 628368 116425 511943 2469242 2134678 334564 384843 384843 14297117 LEASE LIABILITY 4133542 4133542 X 9141780 -526770 304014 -222756 9364536 10061 10061 9374597 8838121 113025 113025 8725096 10062 10062 8735158 PART V, LINE 4: THE ASSOCIATION'S ENDOWMENT CONSISTS OF NUMEROUS INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, WHICH SUPPORT THE ASSOCIATION'S PROGRAMS AND SERVICES. PART X, LINE 2: THE YMCA AND THE FOUNDATION ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). IN ADDITION, THE YMCA AND THE FOUNDATION QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 (I)(A) AND HAVE BEEN CLASSIFIED AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS UNDER SECTION 509 (A)(2). THE ASSOCIATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINITY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. MANAGEMENT HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2022 OR 2021. THE ASSOCIATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. WITH FEW EXCEPTIONS, THE YMCA IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 58,890. FUNDRAISING EVENT EXPENSES 54,135. CHANGE IN SWAP INTEREST 197,853. CHANGE IN BENEFICIAL INTEREST -6,864. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 54,135. RENTAL EXPENSES 58,890. PART V, LINE 4 TO PROVIDE ADDITIONAL SUPPORT TO FULFILL THE MISSION OF THE ORGANIZATION GOLF TOURNAMENT 39278 14478 24800 17314 LIVESTRONG PROGRAM 26096 18496 7600 181 4 103706 103706 21223 169080 136680 32400 38718 38718 -6318 A LYCOMING COUNTY AUTHORITY 2016-01-13 4722578 CONSTRUCTION AND IMPROVEMENTS 0 0 0 A 4722578 4722578 2020 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 0 1 0 0 0 0 0 A 1 FORM 990, PART VI, SECTION A, LINE 6 OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY ANY MEMBER IN GOOD STANDING, 18 YEARS OR OLDER, HAS THE RIGHT TO CAST ONE VOTE, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE BOARD, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY ANY MEMBER IN GOOD STANDING, 18 YEARS OR OLDER, HAS THE RIGHT TO CAST ONE VOTE ON ANY ITEM OF BUSINESS PROPERLY BEFORE THE MEMBERS FOR CONSIDERATION AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED IN DETAIL BY THE CFO AND MANAGEMENT OF THE YMCA AND WAS THEN PROVIDED TO THE BOARD MEMBERS FOR REVIEW AND RESPONSE PRIOR TO SUBMISSION WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE YMCA BOARD'S EXECUTIVE COMMITTEE ANNUALLY REVIEWS ALL FORMS THAT ARE COMPLETED BY THE CORPORATE BOARD MEMBERS, BRANCH ADVISORY COUNCIL MEMBERS AND COMMITTEE MEMBERS. UPON REVIEW OF THE CONFLICT OF INTEREST FORMS, THE ORGANIZATION'S EXECUTIVE COMMITTEE TAKES APPROPRIATE ACTIONS AS NEEDED. ALL SUCH ACTIONS ARE REPORTED TO THE BOARD IN EXECUTIVE SESSION. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE, USING NATIONAL DATA AS PROVIDED BY THE YMCA OF THE USA (FOR A RANGE OF COMPENSATION DETERMINED BY BUDGET SIZE RESPONSIBILITY), AND USING BEST PRACTICES AS PROVIDED BY THE YMCA OF THE USA REGARDING THE PROCESS TO ENSURE THAT COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. THE COMMITTEE DOCUMENTS THEIR DECISION AND GIVES THE MEMO TO THE CFO FOR PROCESSING. THE CFO'S COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY THE CEO, USING NATIONAL DATA AS PROVIDED BY THE YMCA OF THE USA (FOR A RANGE OF COMPENSATION DETERMINED BY BUDGET SIZE RESPONSIBILITY), AND USING BEST PRACTICES AS PROVIDED BY THE YMCA OF THE USA REGARDING THE PROCESS TO ENSURE THAT THE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN SWAP VALUE 197,854. CHANGE IN BENEFICIAL INTEREST -6,864. FORM 990, PART XII, LINE 2C: NO CHANGE IN EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.