2022-06-29T09:30:22-05:00 2021-12-31 990 2021-01-01 310537517 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER DAYTON YOUN 9372235201 118 W FIRST STREET Suite 300 Dayton OH 454021150 Neal R Pemberton VICE PRESIDENT FINANCE 9372235201 2022-06-29 Neal R Pemberton Pemberton 999009999 2021 2022-09-23 18:48:47Z YMCA of Greater Dayton DALE BRUNNER 118 W FIRST STREET Suite 300 Dayton OH 454021150 28337284 false X www.daytonymca.org X 1882 OH CHARITY ENRICHING FAMILY, SPIRITUAL, SOCIAL, MENTAL AND PHYSICAL WELL-BEING FOR ALL 38 38 1890 724 0 0 4477394 3018520 16526340 21039889 178525 180464 5237097 3031232 26419356 27270105 0 0 14072903 15301460 0 191866 9023264 11090266 23096167 26391726 3323189 878379 44727640 48606726 15618498 14606140 29109142 34000586 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 1,422,000 AND 1,450,000 IN 2021 AND 2020. false false 13393339 13137319 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. 8393614 8233165 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. 2696876 2645323 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. 24483829 true true false false false false false false true true false false false true true false true false false false false false false true 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 79 0 true 1890 false false false false false false false false false false false false X 38 38 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 Art Harlan Director 1.0 X 0 0 0 Billlie Lucente-Baker Director 1.0 X 0 0 0 Bob Grant Director 1.0 X 0 0 0 Bonnie E Smith Vice 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 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 Board Chair 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 Jack Leopard Director 1.0 X 0 0 0 John Keenan Director 1.0 X 0 0 0 John Kopilchack Director 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 Browning Director 1.0 X 0 0 0 Mark D'Urso Director 1.0 X 0 0 0 Michelle L Kaye Secretary 1.0 X 0 0 0 Mike Whalen Director 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 Scott McGohan Director 1.0 X 0 0 0 Susan Blasik-Miller Director 1.0 X 0 0 0 Tom Knoth 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 359058 0 34800 Neal Pemberton VP Finance and CFO 45.0 X 151827 0 18162 Bambi Puckett Executive Director 55.0 X 117950 0 14037 David Thompson Group Vice President 55.0 X 131768 0 15695 Josh Haynes Executive Director 55.0 X 103379 0 12308 Josh Sullenberger Senior VP of Operations 55.0 X 172877 0 20628 1036859 0 115630 6 false true false 0 27537 0 0 0 1572275 1418708 0 3018520 Healthy Living 813410 14024334 14024334 Youth Development 813410 6826889 6826889 Social Responsibility 813410 188666 188666 0 0 0 0 21039889 180464 180464 0 0 1742490 0 791784 0 950706 0 950706 762316 0 188390 0 0 0 0 0 0 0 0 0 0 65275 0 17887 47388 0 47388 0 0 0 0 0 0 116679 257508 -140829 -140829 0 0 MISCELLANEOUS 813410 173967 173967 0 0 LOAN FORGIVENESS (PPP) 813410 2000000 2000000 0 0 Loan Forgiveness (PPP) 813410 0 0 0 0 2173967 27270105 24015807 0 235778 0 0 0 0 0 0 0 0 653520 112714 422250 118556 0 0 0 0 11928964 11750020 171127 7817 861264 771978 69447 19839 875109 780089 82041 12979 982603 913283 54532 14788 0 0 0 0 61950 0 61950 0 63075 0 63075 0 0 0 0 0 0 0 0 0 0 0 1170538 997932 172606 0 298504 298504 0 0 0 0 0 0 756289 637336 118953 0 0 0 0 0 1791007 1712496 78511 0 340307 283794 56513 0 533738 374370 159368 0 368743 365185 3558 0 2556448 2399324 157124 0 534133 528435 5698 0 SUPPLIES AND SERVICES 1330550 1291660 21003 17887 REPAIRS AND MAINTENANCE 1065815 1065815 0 0 OTHER 219169 200894 18275 0 0 0 0 0 26391726 24483829 1716031 191866 5261916 7092838 381381 267697 724634 773729 0 0 0 0 7464900 7439900 432479 459335 68360871 40784361 26248756 27576510 4213574 4996717 0 0 0 0 44727640 48606726 760312 1273229 721664 1369603 8154733 7420809 0 0 0 0 3278409 2495432 0 0 2703380 2047067 15618498 14606140 28062947 32623919 1046195 1376667 29109142 34000586 44727640 48606726 X 878379 427177 3585888 X false true X true false X 4570918 2634991 2716060 4520724 2954695 17397388 0 0 4570918 2634991 2716060 4520724 2954695 17397388 0 17397388 1567227 1719796 2103663 1991239 1900846 9282771 0 0 0 0 0 0 266117 511903 268578 1305287 168052 2519937 29200096 110070668 0.5958 0.5868 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER, COLUMN A - 266117.0, COLUMN B - 511903.0, COLUMN C - 268578.0, COLUMN D - 1305287.0, COLUMN E - 168052.0, COLUMN F - 2519937.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3201507 466651 477172 0 155190 3990140 2894186 7193 319486 0 19358 3201507 2415354 7462 492816 0 21446 2894186 2618810 64805 -174356 0 93905 2415354 2234560 24429 382303 0 22482 2618810 0.75 0.25 0.0 true false 2773269 2773269 49318217 24014042 25304175 3397198 2354011 1043187 12872187 9703007 3169180 0 4713301 -4713301 27576510 INTEREST RATE SWAP LIABILITY 1171398 UNEARNED LEASE REVENUE 1020855 UNAMORTIZED DEBT ISSUANCE COSTS -148308 AGENCY DEPOSITS 3122 2047067 X 33626141 410569 1292400 4653067 6356036 27270105 0 0 27270105 28751305 1292400 1067179 2359579 26391726 0 0 26391726 Schedule D, Part V, Line 4 Intended uses of endowment funds TO SUPPORT THE PROGRAMS AND ADMINISTRATIVE ACTIVITIES OF THE ASSOCIATION 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. 2021. THE Y BELIEVES IT IS NO LONGER SUBJECT TO POTENTIAL INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2018. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rent Expense reclassified on Form 990 - 791784 Special Events Costs reclassified on Form 990 - 17887 Cost of Goods Sold - 257508 Change in Fair Value of Interest Rate Swap Agreements - 587557 Inherent Contribution Auglaize Mercer County YMCA Assets - 2998331 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rent Expense reclassified on Form 990 - 791784 Special Events Costs reclassified on Form 990 - 17887 Cost of Goods Sold reclassified - 257508 Annual Campaign 65275 0 65275 0 0 0 0 0 17887 0 0 65275 0 65275 0 0 0 0 0 17887 17887 47388 X X X false false false false false false false false false Dale J Brunner President and CEO 359058 0 0 0 0 0 34800 0 0 0 393858 0 0 0 Neal Pemberton VP Finance and CFO 151827 0 0 0 0 0 18162 0 0 0 169989 0 0 0 Josh Sullenberger Senior VP of Operations 172877 0 0 0 0 0 20628 0 0 0 193505 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 B false false false false 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 - 587557; Inherent Contribution - Auglaize Mercer County YMCA Assets - 2998331; Form 990, Part XII, Line 2c The Association has appointed its Finance Committee with oversight responsibilities for the Audit. Form 990, Part XI - Line 9 Inherent Contribution - Auglaize Mercer County YMCA Assets from merger 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 512218 Facility Lease Agreement