2023-08-31T20:30:26+00:00 2022-12-31 990 2022-01-01 310537517 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER DAYTON YOUN 9372235201 118 W FIRST STREET Suite 300 Dayton OH 454021150 Steven W Conklin VICE PRESIDENT FINANCE 9372235201 2023-08-31 Steven Conklin 999009999 2022 2023-04-26 12:10:37Z YMCA of Greater Dayton DALE BRUNNER 118 W FIRST STREET Suite 300 Dayton OH 454021150 38214748 false X www.daytonymca.org X 1882 OH CHARITY ENRICHING FAMILY, SPIRITUAL, SOCIAL, MENTAL AND PHYSICAL WELL-BEING FOR ALL 36 36 2130 2636 0 0 3018520 11228890 21039889 24615998 180464 212783 3031232 696463 27270105 36754134 0 0 15301460 18469236 0 180184 11090266 12931425 26391726 31400661 878379 5353473 48606726 70207044 14606140 30541324 34000586 39665720 THE YMCA OF GREATER DAYTON, BASED ON CHRISTIAN PRINCIPLES , IS A CHARITABLE ORGANIZATION WITH AN INCLUSIVE ENVIRONMENT DRIVEN TO ENRICH THE QUALITY OF FAMILY, SPIRITUAL, SOCIAL, MENTAL AND PHYSICAL WELL-BEING FOR ALL. IN COMMUNITIES THROUGHOUT THE GREATER DAYTON AREA AND BEYOND, WITH A MISSION CENTERED ON BALANCE, THE Y BRINGS FAMILIES CLOSER TOGETHER , ENCOURAGES GOOD HEALTH AND FOSTERS CONNECTIONS. THE Y PROVIDED FINANCIAL ASSISTANCE OF 1,300,000 AND 1,400,000 IN 2022 AND 2021. 16076544 13887394 HEALTHY LIVING - The YMCA is a leading voice on health and well-being. We bring families closer together, encourage good health and foster connections through fitness, sports, fun and shared interests. As a result, people in our community are receiving the support, guidance and resources they need to achieve greater health in spirit, mind and body. This is particularly important as our nation struggles with an obesity crisis, families struggle with work/life balance and individuals search for personal fulfillment. Examples of healthy living programs include Adventure Guides, diabetes prevention, health screening, Move to Live, Senior Showcase and other recreation activities. YMCA activities create supportive communities of members which are active social networks with a sense of belonging. Financial assistance is available for those who cannot afford to pay the full cost. 10075180 8703239 YOUTH DEVELOPMENT - Our YMCA is committed to nurturing the potential of every child and teen. We believe that all kids deserve the opportunity to discover who they are and what they can achieve. That is why we help young people cultivate the values, skills and relationships that lead to positive behaviors, better health and educational achievement. Our YMCA programs offer a range of experiences that enrich cognitive, social, physical and emotional growth. Examples of youth development programs include child care, youth sports, day and specialty camp programs and other youth programming. Woven into the fabric of the YMCA mission is a commitment to strengthening families. Childcare programs relieve the burden of balancing work and family making it possible for parents to remain gainfully employed. 3237163 2796357 SOCIAL RESPONSIBILITY - Our YMCA believes in giving back and supporting our neighbors. We have been listening and responding to our community's most critical social needs. YMCA programs, such as Mentors Matter, Move to Live, Senior Showcase, and Diabetes Prevention are examples of how we deliver training, resources and support that empower our neighbors to effect change, bridge gaps and overcome obstacles. We engage YMCA members, participants and volunteers in activities that strengthen our community and pave the way for future generations to thrive. Some examples of social responsibility programs are CPR and First Aid Training, Splash Week, Christian Emphasis activities and food services including healthy vending. 29388887 true true false false false false false false true true false false false true true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true true false false true 85 0 true 2130 true false false false false false false false false X 36 36 false false false false false false false true true false true true true true true true true true true false false OH X X THE ORGANIZATION 9372235201 118 W FIRST STREET DAYTON OH 454021150 X Billlie Lucente-Baker Director 1.0 X 0 0 0 Bob Grant Director 1.0 X 0 0 0 Bonnie E Smith Board Chair 1.0 X 0 0 0 Brandon Schroll Director 1.0 X 0 0 0 Chris Tobey Director 1.0 X 0 0 0 Christine Purdy Director 1.0 X 0 0 0 Chuck Meyer Director 1.0 X 0 0 0 Cliff Bishop Director 1.0 X 0 0 0 Craig J Brown Director 1.0 X 0 0 0 Derrick Ransom Director 1.0 X 0 0 0 Edward Kimball Jr Director 1.0 X 0 0 0 Fred C Setzer Jr Director 1.0 X 0 0 0 Gary Blake Director 1.0 X 0 0 0 Greg Roberto Director 1.0 X 0 0 0 J Norman Eckstein Director 1.0 X 0 0 0 J Stephen Herbert Director 1.0 X 0 0 0 John Keenan Director 1.0 X 0 0 0 John Kopilchack Secretary 1.0 X 0 0 0 John LaRock Director 1.0 X 0 0 0 Joseph C Oehlers Director 1.0 X 0 0 0 Luis Chanaga Director 1.0 X 0 0 0 Maria E Oria Director 1.0 X 0 0 0 Mark D'Urso Director 1.0 X 0 0 0 Michelle L Kaye Vice Chair 1.0 X 0 0 0 Neil Bailey Director 1.0 X 0 0 0 Perk Reichley Director 1.0 X 0 0 0 R Mark Myton Director 1.0 X 0 0 0 Richard Gould Director 1.0 X 0 0 0 Ryan Cronin Director 1.0 X 0 0 0 Ryan Kutter Director 1.0 X 0 0 0 Scott McGohan Director 1.0 X 0 0 0 Stephen Axtell Director 1.0 X 0 0 0 Susan Blasik-Miller Director 1.0 X 0 0 0 Tyler Carver Director 1.0 X 0 0 0 Vincent L Russell Director 1.0 X 0 0 0 William LeBoeuf Director 1.0 X 0 0 0 Dale J Brunner President and CEO 55.0 X 330358 0 36600 Neal Pemberton VP Finance and CFO 45.0 X 142366 0 17027 Bambi Puckett Executive Director 55.0 X 118405 0 14092 David Thompson Group Vice President 55.0 X 132331 0 15763 Josh Haynes Executive Director 55.0 X 102959 0 12355 Josh Sullenberger Senior VP of Operations 55.0 X 179494 0 21175 Todd Brinkman Executive Director 55.0 X 104915 0 8930 1110828 0 125942 7 false true false 0 0 0 0 0 7462386 3766504 11228890 Healthy Living 15668735 15668735 Youth Development 8747035 8747035 Social Responsibility 200228 200228 0 0 0 0 24615998 321379 321379 1610292 811712 798580 0 798580 630578 168002 0 58101 0 166697 0 -108596 -108596 -108596 0 0 13587 0 43335 -29748 0 -29748 171898 438870 -266972 -266972 MISCELLANEOUS 813410 194603 194603 813410 813410 0 0 0 0 194603 36754134 25386990 0 138254 0 0 0 0 0 0 617024 113504 390179 113341 0 0 0 0 14485472 14274655 196931 13886 941775 851210 69333 21232 1175341 1025156 133248 16937 1249624 1180304 54532 14788 0 0 0 0 98576 0 98576 0 55650 0 55650 0 0 0 0 0 0 0 0 0 0 0 1305711 1140889 164822 0 330802 330802 0 0 0 0 0 0 971700 847850 123850 0 0 0 0 0 1977302 1892457 84845 0 496024 393108 102916 0 510621 358917 151704 0 367477 335518 31959 0 2489949 2353051 136898 0 552049 546351 5698 0 SUPPLIES AND SERVICES 1701663 1675881 25782 0 REPAIRS AND MAINTENANCE 1643682 1643682 0 0 OTHER 430219 425552 4667 0 0 0 0 0 31400661 29388887 1831590 180184 7092838 4778985 267697 327242 773729 2687161 0 0 0 0 7439900 18159900 459335 545152 69758719 42107994 27576510 27650725 4996717 15343832 0 0 0 714047 48606726 70207044 1273229 1804723 1369603 7034901 7420809 7181364 0 0 0 2495432 9177110 0 0 2047067 5343226 14606140 30541324 32623919 38396628 1376667 1269092 34000586 39665720 48606726 70207044 X 5353473 -556016 867677 X false true X true false X 2634991 2716060 4520724 2954695 9683890 22510360 0 0 2634991 2716060 4520724 2954695 9683890 22510360 0 22510360 1719796 2103663 1991239 1900846 1862516 9578060 0 0 0 0 0 0 511903 268578 1305287 168052 0 2253820 34342240 112051729 0.6555 0.5868 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER, COLUMN A - 511903.0, COLUMN B - 268578.0, COLUMN C - 1305287.0, COLUMN D - 168052.0, COLUMN E - , COLUMN F - 2253820.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3990140 0 3990140 3201507 466651 477172 0 155190 3990140 2894186 7193 319486 0 19358 3201507 2415354 7462 492816 0 21446 2894186 2618810 64805 -174356 0 93905 2415354 0.75 0.25 0.0 2777979 2777979 50016097 29495413 20520684 2767855 1997187 770668 13692243 10615394 3076849 504545 504545 27650725 INTEREST RATE SWAP LIABILITY 157374 UNEARNED LEASE REVENUE 4622645 UNAMORTIZED DEBT ISSUANCE COSTS -131899 AGENCY DEPOSITS 1903 OPERATING LEASE LIABILITY 693203 5343226 X 39907055 -556016 1292400 2416537 3152921 36754134 0 0 36754134 34241921 1292400 1548860 2841260 31400661 0 0 31400661 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE Y DETERMINES THE RECOGNITION OF UNCERTAIN TAX POSITIONS, IF APPLICABLE, THAT MAY SUBJECT THE ORGANIZATION TO UNRELATED BUSINESS INCOME TAX NECESSARY BY APPLYING A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAX AUTHORITIES. THE Y DOES NOT HAVE ANY MATERIALLY UNCERTAIN TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE, INCLUDING ANY POSITIONS THAT WOULD PLACE THE Y'S EXEMPT STATUS IN JEOPARDY AT DECEMBER 31. 2022. THE Y BELIEVES IT IS NO LONGER SUBJECT TO POTENTIAL INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2019. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in fair value of interest rate swap agreements - 1014024 LOSS ON DISPOSAL OF ASSETS - 108596 COST OF GOODS SOLD - 438870 RENTAL EXPENSE RECLASSIFIED ON FORM 990 - 811712 SPECIAL EVENTS COSTS RECLASSIFIED ON FORM 990 - 43335 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 SPECIAL EVENTS COSTS RECLASSIFIED ON FORM 990 - 43335 RENTAL EXPENSE RECLASSIFIED ON FORM 990 - 811712 COST OF GOODS SOLD - 438870 Change in beneficial interest in perpetual trust (income) expense - 146347 Loss on disposal of assets - 108596 X X X false false false false false false false false false Dale J Brunner President and CEO 330358 0 0 0 0 0 36600 0 0 0 366958 0 0 0 Neal Pemberton VP Finance and CFO 142366 0 0 0 0 0 17027 0 0 0 159393 0 0 0 Josh Sullenberger Senior VP of Operations 179494 0 0 0 0 0 21175 0 0 0 200669 0 0 0 A Dayton-Montgomery County Port Authority 311718326 000000000 2014-06-02 8706750 Refi of debt used for constr of facilities false false false B Greene County Port Authority 316000271 000000000 2017-12-28 3400000 Debt for construction of new facilities false false false A 0 0 8706750 0 0 0 115000 0 0 0 8591750 0 2014 false false true true B 3400000 0 3400000 0 0 2017 false false true true A false false false false 0.0 B false false false false 0.0 0.0 0.0 false false A true true true PNC Bank 10.0 true false false 0.0 false true B true false true PNC BANK 30.0 true false false false true A false B false Form 990, Part VI, Line 18 Financial Statements and Form 990 are provided to GUIDESTAR and are available upon request. Form 990, Part VI, Line 11b Review of form 990 by governing body THE ASSOCIATION'S FINANCE COMMITTEE REVIEWS THE FORM 990 ON BEHALF OF THE ENTIRE GOVERNING BOARD WITH THE EXECUTIVE COMMITTEE APPROVING THE FORM PRIOR TO ITS FILING. THE FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS . Form 990, Part VI, Line 12c Conflict of interest policy CONFLICT OF INTEREST DISCLOSURE FORMS ARE REQUIRED TO BE COMPLETED EACH YEAR AND FOLLOW-UP IS CONDUCTED TO ASSURE ALL DIRECTORS HAVE COMPLIED. ADDITIONALLY, IF ANY MEETING TOPICS ARE DETERMINED TO RELATE TO AREAS OF POTENTIAL CONFLICT FOR ANY PARTICULAR DIRECTOR, THAT INDIVIDUAL ABSTAINS FROM VOTING OR IS EXCUSED FROM THE MEETING FOR THE DURATION OF THE TOPIC. THE CHAIRPERSON OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR MONITORING COMPLIANCE THROUGHOUT THE YEAR. ANY QUESTIONS RELATED TO THIS TOPIC ARE TYPICALLY REVIEWED WITH LEGAL COUNSEL. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE FOLLOWING IS USED TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO: COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS; BOARD APPROVAL. Form 990, Part VI, Line 19 Required documents available to the public THE CONFLICT OF INTEREST POLICY IS PROVIDED ON THE ASSOCIATION'S WEBSITE. ANNUAL AUDIT REPORTS AND FORM 990'S ARE PROVIDED TO CANDID AND MADE AVAILABLE UPON REQUEST. ARTICLES OF INCORPORATION AND CODE OF REGULATIONS ARE AVAILABLE UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in Fair Value of Interest Rate Swap Agreements - 1014024; Change in beneficial interest in perpetual trust - -146347; Form 990, Part XII, Line 2c The Association has appointed its Finance Committee with oversight responsibilities for the Audit. YMCA of Greater Dayton Foundation LLC 118 W First St Suite 300 Dayton OH 454021111 822904754 Support of YMCA of Greater Dayton OH 501(c)(3) Type I YMCA of Greater Dayton true false false true false false false false false false true true false false false false false false false false YMCA of Greater Dayton Foundation K 522456 Facility Lease Agreement