2022-06-21T11:28:03-05:00 2021-12-31 311119890 Barnes Dennig & Co LTD 150 East Fourth Street Cincinnati OH 45202 990 2021-01-01 310537178 Young Mens Christian Association of Greater Cincinnati YOUN 5136512100 1105 Elm Street Cincinnati OH 45202 Stephen J Pohlman CFO 5136512100 2022-06-13 1 Stephen Pohlman XXX-XX-XXXX Paula Hume P00537516 5132418313 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Jorge Perez 1105 Elm Street Cincinnati OH 45202 42784785 0 X cincinnatiymca.org X 1853 OH The mission of the YMCA of Greater Cincinnati is to put Christian principles into practice through programs that build healthy spirit, mind and body for all. Counting members and program participants, the Y reaches more than 100,000 people annually with 12 membership locations, 69 before and after school child care sites in 20 school districts, and five early learning centers across Hamilton, Highland, Clermont, Boone, Kenton, and Campbell counties. The Y provides programs and services that nurture the potential of individuals and families, promote healthy living and foster a sense of social responsibility. Every day, we work to make sure that everyone, regardless of age, income, or background, has the opportunity to become healthier, more confident, and secure. Financial assistance, supported by our generous Annual Campaign donors and partners, enables the Y to provide membership and program scholarships to more than 14,000 people in the Greater Cincinnati area. 34 34 1765 2737 0 0 23072547 9363820 15121131 19696559 1021557 490756 -5810 12673 39209425 29563808 5500 22500 0 0 16336538 19079375 0 0 486179 13047726 13909025 29389764 33010900 9819661 -3447092 92445686 89901831 23476476 23100732 68969210 66801099 X The mission of the YMCA of Greater Cincinnati is to put Christian principles into practice through programs that build healthy spirit, mind and body for all. Counting members and program participants, the Y reaches more than 100,000 people annually with 12 membership locations, 69 before and after school child care sites in 20 school districts, and five early learning centers across Hamilton, Highland, Clermont, Boone, Kenton, and Campbell counties. The Y provides programs and services that nurture the potential of individuals and families, promote healthy living and foster a sense of social responsibility. Every day, we work to make sure that everyone, regardless of age, income, or background, has the opportunity to become healthier, more confident, and secure. Financial assistance, supported by our generous Annual Campaign donors and partners, enables the Y to provide membership and program scholarships to more than 14,000 people in the Greater Cincinnati area. 0 0 15299516 3000 9488023 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, such as child care, day and specialty camp programs, resident camp, arts and humanities, and 21st century learning offer a range of experiences that enrich cognitive, social, physical and emotional growth. As one of the largest providers of child development services in the Greater Cincinnati area, the YMCA is acting on its commitment to support family life, as a core education program for the future. Focusing on the diversity of the community, three infant sites, 14 early learning programs, and over 60 before and after school programs together provide a safe, educational, and enriching environment for 5,591 children each week. Like all Y programs, child care is open to all, with financial assistance available. The YMCA provides financial assistance to needy families to help defray the cost of participation. A major portion of the cost of child care program expenses, over related revenue in this area, is covered by government grants and contributions. In 2021, over 2,500 children and teens enjoyed amazing experiences at 9 summer day camp locations and our overnight camp at Camp Ernst. An excellent option for working parents, many families find this character-building time as important as a critical source of summer child care. At Camp Ernst, 719 children and teens participated in the Summer Ranch Day camp program. Traditional resident camp programs served 2,680 children and teens, and non-traditional resident camp served 733 individuals. 11790108 9959406 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. YMCA membership engages over 80,000 individuals annually, providing an inclusive approach to connectedness among families and individuals in our community through youth and adult sports, education, and wellness programming. YMCA programs are open to the general public with options for scholarship funding. A YMCA membership provides access to information, facilities, and programs. The YMCA encourages a healthy lifestyle that connects people for healthier and happier living from family yoga to toddler swim instruction to Healthy Kids Days. In the YMCA's Diabetes Prevention Program, a 12-month group-based program, a trained lifestyle coach will introduce topics in a small classroom setting and encourage participants as they explore how healthy eating, physical activity, and behavior changes help them reduce their risk for developing type 2 diabetes. In 2021, 27 individuals completed the program at 2 class locations through the region, with a total of 49 sessions held. The YMCA provided opportunities to develop healthy lifestyles to youth and adults, serving over 6,000 individuals in swim lessons, and 3,500 in youth sports. 1497954 19500 285004 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 Achievers, Senior programs, and Togetherhood 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. Over 2,700 individuals volunteered for the Y, serving over 36,000hours to strengthen community and support the YMCA. The YMCA Achievers program, a college readiness and career exploration program which provides teens with the essential tools to pursue higher education and to identify different career opportunities, served 80 teens, and provided Achievers Success Bound course curriculum for 240 additional teens at Cincinnati Public Schools. The YMCA managed and provided programs for 4 senior centers, serving over 1,200 seniors, providing an outlet for physical, social and emotional health, daily meals, and day trips. The Senior Centers served 4,427 meals in 2021, and hosted 8 day trips for 112 individuals. Over 14 teens participated in Leaders Club, a teen character and leadership development program organized for the purpose of providing knowledge, training and experiences to teens so that they become strong leaders in their communities, fosters a spirit of service others and to shapes a healthy lifestyle in Mind, Body and Spirit. 28587578 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 99 0 1 1765 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 34 34 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH IN KY X Stephen J Pohlman 5136512100 1105 Elm Street Cincinnati OH 45202 Tim Steigerwald Member - Exited 4/15/21 2.00 X 0 0 0 Lynee Campos Member 2.00 X 0 0 0 Greg Riley Member 2.00 X 0 0 0 Amy Thompson Member 2.00 X 0 0 0 Theresa Monti Member 2.00 X 0 0 0 Harold Brown Member 2.00 X 0 0 0 Ken Blewett Member 2.00 X 0 0 0 Kiana Trabue Member 2.00 X 0 0 0 Scott Rudy Member 2.00 X 0 0 0 Saleel Muzumdar Member 2.00 X 0 0 0 Scott Barbee Member 2.00 X 0 0 0 Paul Plattner Member 2.00 X 0 0 0 Paul Loebig Member - Exited 12/31/21 2.00 X 0 0 0 Mike Sullivan Member 2.00 X 0 0 0 Lyndsey Barnett Member 2.00 X 0 0 0 Marvin Thomas Member 2.00 X 0 0 0 Sarah Giolando Vice Chair/Chair Elect 2.00 X X 0 0 0 Yejide Mack Member - Exited 1/1/21 2.00 X 0 0 0 Regan Schmidt Member 2.00 X 0 0 0 Keith McMann Member - Exited 12/31/21 2.00 X 0 0 0 Matthew Michael Member 2.00 X 0 0 0 Janet Collins Member 2.00 X 0 0 0 Brett Meager Member 2.00 X 0 0 0 Kim Fender Member 2.00 X 0 0 0 Bob Luebbe Member 2.00 X 0 0 0 Lisa Adams Member 2.00 X 0 0 0 Bruce Williams Member 2.00 X 0 0 0 Eliot Isaac Member 2.00 X 0 0 0 Ed Zumbiel Member - Exited 12/31/21 2.00 X 0 0 0 Diana Lara Member 2.00 X 0 0 0 Deb Jones Member 2.00 X 0 0 0 Jamie Smith Member - Exited 9/16/21 2.00 X 0 0 0 Roddell McCullough Chair 4.00 X X 0 0 0 Pam Goetting Treasurer 2.00 X X 0 0 0 Tom Lindeman Immediate Past Chair - Exited 6/1/21 2.00 X X 0 0 0 Israel Escamilla Secretary 4.00 X X 0 0 0 Elaine Fay Member - Joined 4/15/21 2.00 X 0 0 0 Kelly Lundrigan Member - Joined 1/1/21 2.00 X 0 0 0 Matt Verst Member - Joined 4/15/21 2.00 X 0 0 0 Michelle Donaldson Member - Joined 2/18/21 2.00 X 0 0 0 Sandra Andlin-Caldwell Member - Joined 4/15/21 2.00 X 0 0 0 Tim White Member - Exited 12/31/21 2.00 X 0 0 0 Stephen J Pohlman CFO 60.00 X 187805 0 30065 Jorge Perez CEO/President 60.00 X 294576 0 42999 Chris Francis COO 60.00 X 155032 0 16375 William Powell CINO 60.00 X 151673 0 24721 Trish Kitchell Vice President 60.00 X 107168 0 16296 Alison Hansen CAO 60.00 X 136409 0 14765 James McIntyre CIO 60.00 X 128138 0 18263 Bruce Jeffrey Vice President 60.00 X 114117 0 12932 Jeff Saunders Vice President 60.00 X 102314 0 25180 1377232 0 201596 8 0 1 0 Great American Insurance Group PO Box 89400 Cleveland OH 44101 Insurance 539381 DAXKO LLC PO Box 162087 Atlanta GA 30321 Software Services 462038 Daxko Payment Services 600 University Park Place Suite 50 Birmingham AL 35209 Merchant Services 382397 Degenhardt Enterprises LLC (City Wide 2169 Chamber Center Drive Ft Mitchell KY 41017 Custodial Service 370968 Beckman Services Inc (Jansen Heating & A 7661 Fields Ertel Road Cincinnati OH 45241 HVAC Services 191413 17 197177 46098 6568131 2552414 65111 9363820 Healthy Living 813410 9923532 9923532 Youth Development 813410 9488023 9488023 Social Responsibility 813410 285004 285004 19696559 593414 593414 12269567 794188 7719553 5446860 4550014 -4652672 -102658 -102658 0 46098 23201 -23201 -23201 67237 31363 35874 35874 29563808 19732433 0 467555 22500 22500 903246 903246 15932980 14072405 1492869 367706 900636 825225 54024 21387 993955 867424 104051 22480 348558 293708 47238 7612 31769 29328 2441 57181 52788 4393 1987978 1843058 144920 562906 522906 40000 2135999 1876222 254241 5536 2581803 2299078 282725 220077 162071 54513 3493 285225 252357 21355 11513 888366 843460 44906 2699005 2429104 269901 666208 599587 66621 Repairs and maintenance 1259483 1203500 49794 6189 Support fees 369045 369045 Miscellaneous 103229 19416 83550 263 Memberships and dues 60751 4396 56355 33010900 28587578 3937143 486179 24325971 13011883 2173030 1126044 652854 1067122 0 2695 64244128 39861637 31392758 24382491 19945643 37184218 12300982 11111952 1654448 2015426 92445686 89901831 4872581 4918912 814072 849945 327013 434715 17462810 16897160 23476476 23100732 X 60915925 58521899 8053285 8279200 68969210 66801099 92445686 89901831 X -3447092 1186311 92670 X X 0 1 X 1 1 1 X 9893169 10804954 8820347 23072547 9363820 61954837 29129264 31115753 31555081 15095318 19732433 126627849 39022433 41920707 40375428 38167865 29096253 188582686 106497 141738 143604 93103 78511 563453 0 106497 141738 143604 93103 78511 563453 188019233 560191 589876 571498 527936 593414 2842915 560191 589876 571498 527936 593414 2842915 39582624 42510583 40946926 38695801 29689667 191425601 0.98220 0.98340 0.01490 0.01350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 327010 664328 556623 434715 1 19921322 8425000 4004287 114577 72818 32163214 17388938 2609262 26883 49995 19921322 14445640 3104633 106373 54962 17388938 15357981 25000 -761313 130320 45708 14445640 13473288 2044483 117645 42145 15357981 0.97000 0.03000 0 0 1787819 1787819 54878273 39861637 15016636 7578036 7578036 24382491 Investment in Affiliates 11111952 C 11111952 X 30897353 1186311 147234 1333545 29563808 0 29563808 33065464 54564 54564 33010900 0 33010900 Part V, Line 4: The YMCA of Greater Cincinnati understands the importance of long term financial stability through the endowment program. In order to maintain the integrity of both the donors' desire to have the funds utilized for YMCA development and the desire for long term financial resources, the YMCA will maintain an Endowment Fund that supports the operations of the Association. Up to 5% of the prior twenty quarters average balance of the Endowment Fund may be transferred to the Operating Fund on an annual basis, and expended according to donor intention whenever specified, Part X, Line 2: The Association is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio law. However, the Association is subject to federal income tax on any unrelated business taxable income. The Association is not aware of any activities that are subject to tax on unrelated business income, excise or other taxes. The Association's IRS Form 990 is subject to review and examination by federal and state authorities. The Association believes it has appropriate support for any tax positions taken and, therefore, does not have any uncertain income tax positions that are material to the financial statements. Part XI, Line 2d - Other Adjustments: Cost of Goods Sold 31,363. Direct Fundraising Expenses 23,201. Change in Beneficial Interest in Perpetual Trust 92,670. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 31,363. Direct Fundraising Expenses 23,201. Clippard Golf Outing 24788 24788 11230 3309 Northern KY Golf Outing 21310 21310 500 4952 3000 210 46098 46098 500 16182 3000 3519 23201 -23201 1 Scholarships to High School Seniors 44 19500 FMV Tuition & Books Scholarships for Camp Ernst Counselors 2 3000 FMV Tuition Part I, Line 2: Recipients of scholarships awarded by to the YMCA's Achievers Program must meet certain criteria. Candidates participate in an interview process. The winners receive award letters. Scholarship recipients must show proof of acceptance to a higher learning institution. X 0 1 X X X 0 0 0 0 0 0 0 0 0 Jorge Perez CEO/President 294576 0 0 0 0 0 28269 0 14730 0 337575 0 0 0 Stephen J Pohlman CFO 187805 0 0 0 0 0 19306 0 10759 0 217870 0 0 0 William Powell CINO 151673 0 0 0 0 0 15613 0 9108 0 176394 0 0 0 Chris Francis COO 155032 0 0 0 0 0 15512 0 863 0 171407 0 0 0 Alison Hansen CAO 136409 0 0 0 0 0 13707 0 1058 0 151174 0 0 0 Part I, Line 1a The Board of Directors has requested that the CEO belong to certain dining clubs for the purpose of building community relationships, cultivating donors, and hosting business meetings and events. All related expenses are billed to the YMCA. X 8 65111 Selling Price 0 0 1 1 Part I, Line 32b: The YMCA uses Fifth Third Bank (its depository/disbursement financial institution) to sell any securities upon receipt of gift. Form 990, Part VI, Section B, line 11b The 990 was reviewed in draft form by the Finance & Audit Committees of the Board before issuance in its final form. The entire Board received a copy prior to its filing. Form 990, Part VI, Section B, line 12c The Conflict of Interest Survey is sent and completed electronically and/or manually. Form 990, Part VI, Section B, line 15 The process for determining compensation for the President/CEO position at the YMCA of Greater Cincinnati is analyzed and pointed using the Hay Plan. The Executive Compensation Committee of the Board of Directors, comprised of the Board Chair, Past Chair, Chair Elect and the Human Resource Committee Chair annually reviews compensation of the YMCA's senior executive and monitors consistency with the following comparability sources: 1. YMCA North American Network's and the Mid-Major YMCA Annual Salary Study conducted by Cotter and Associates, Inc. 2. Various not-for-profit survey sources that may be available to the YMCA 3. Various for-profit survey sources that may be available to the YMCA 4. Recommended YMCA of the USA salary ranges, based upon Hay points 5. For profit and not-for-profit survey provided by the Economic Resource Institute 6. The Compensation and Benefit Services department of Employers Resource Association was engaged by the YMCA to review the collected information and make a recommendation relative to current pay. Based on the review of data the consultant found that the "YMCA's compensation plan, including benefits, is comparable to that paid by like organizations for like services under like circumstances and is therefore reasonable." In 2021, the CEO's compensation was determined by the Executive Committee based upon both the review and the CEO's achievement of goals established at the beginning of the year. Form 990, Part VI, Section C, line 19 The YMCA's summary financial results are included in the annual report, which is available on its website. The code of regulations is available on the website. The conflict of interest policy is available upon request. Form 990, Part XI, line 9: Change in Beneficial Interest in Perpetual Trust 92,670. Form 990, Part XII, Line 2c: The Audit Committee assumes the responsibility for the oversight of the audit and selection of an independent auditor. This process has not changed from the prior year. 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