2022-11-15T08:49:26-06:00 2021-12-31 SMITH & HOWARD PC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2021-01-01 580566253 YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN ATLANTA % LAUREN KOONTZ YOUN 4045889622 569 MARTIN LUTHER KING JR DRIVE NW ATLANTA GA 303144164 LAUREN KOONTZ PRESIDENT & CEO 4045889622 2022-11-15 true LAUREN KOONTZ 999009999 SABRE J LINAHAN P01372980 4048746244 2022-11-15 2021 2022-09-23 18:48:47Z LAUREN KOONTZ 569 MARTIN LUTHER KING JR DRIVE NW ATLANTA GA 303144164 112658165 false X WWW.YMCAATLANTA.ORG X 1858 GA THE YMCA OF METROPOLITAN ATALANTA, INC. REFLECTING ITS JUDEO-CHRISTIAN HERITAGE, IS AN ASSOCIATION OF VOLUNTEERS, MEMEBERS, AND STAFF OPEN TO AND SERVING ALL. 39 36 3118 3500 0 63998572 61314617 39098947 39089411 1911098 1960688 -184803 27978 104823814 102392694 43069 21160 0 0 43131903 47438412 168476 208360 1819492 45889810 50126194 89233258 97794126 15590556 4598568 314574370 319280484 79981399 73444341 234592971 245836143 X THE YMCA OF METROPOLITAN ATLANTA, INC., REFLECTING ITS JUDEO-CHRISTIAN HERITAGE, IS AN ASSOCIATION OF VOLUNTEERS, MEMBERS AND STAFF OPEN TO AND SERVING ALL, PROVIDING PROGRAMS AND SERVICES WHICH DEVELOP SPIRIT, MIND AND BODY. THE Y'S VISION IS TO BE THE ORGANIZATION IN METRO ATLANTA RECOGNIZED FOR BRINGING PEOPLE TOGETHER TO CHAMPION COMMUNITIES WHERE EVERYONE BELONGS. WE BELIEVE ALL PEOPLE, ESPECIALLY CHILDREN, DESERVE AN EQUAL CHANCE TO REACH THEIR FULL POTENTIAL AND SHOULD PREPARE THEMSELVES TO CONNECT TO AND SERVE COMMUNITY. FINANCIAL ASSISTANCE IS AVAILABLE BASED ON NEED. THE YMCA ACTIVELY SEEKS TO IDENTIFY AND INVOLVE THOSE IN NEED. IN ALL OF OUR CORE PROGRAMS, WE ARE DEDICATED TO USING A RESEARCH-TO-PRACTICE MODEL WHERE WE STRIVE TO MAKE A MEANINGFUL IMPACT IN HEALTH, EDUCATION AND YOUTH DEVELOPMENT, AND WE MEASURE THE IMPACT IN THOSE AREAS. false false 44536774 21160 23476025 HEALTHY LIVING AND WELL-BEING: The YMCA of Metro Atlanta began in 1858 with a vision to creating an organization that would welcome individuals as they came to Atlanta and provide a safe place for growth, community, and faith. Over the years, the Y has grown to meet the city's needs, today serving hundreds of thousands of individuals through numerous membership branches and program sites across greater Atlanta. Serving the Atlanta metropolitan region for more than 160 years, the Y has been an essential community organization, offering health and wellbeing opportunities for children, teens, adults, and seniors to learn, grow, serve, and thrive. By providing high-quality programs that historically engage 250,000 children, families, and communities through every stage of development, the Y strengthens individuals and families through education, wellness, and youth development, especially in our city's most under-resourced communities. The YMCA of Metro Atlanta continues to leverage partnerships to deliver and expand existing hunger relief efforts to support more than 8,000 families weekly, with many people served not having any previous affiliation with the Y. In addition to leveraging facilities for drive-through meal pick-up programs, the Y took food out to the community-to mobile home parks, low-income apartment complexes, senior high rises, and extended stay hotels throughout metro Atlanta. Y facilities, program sites, and camp locations served as food distribution and packing centers, and depots for mobile meals. In total, we provided nearly 465,142 much-needed meals and snacks in 2021. The positive community impact of the YMCA of Metro Atlanta's programs is dependent upon our ability to engage those with the greatest needs. The WHY IT MATTERS Annual Campaign allows us to meet this goal by providing financial assistance to ensure children, adults, and families-regardless of background, zip code, or ability to pay-have access to Y facilities and programs. For program enrollment, we work with members, community leaders, and partners to deliver our programs. Scholarship opportunities are regularly shared on community message boards and gatherings to broaden our reach and to ensure those less familiar with our programs learn about opportunities to engage at little or no cost. Financial assistance is awarded on a sliding scale based on income, number of dependents, and other factors. All Y facilities allocate support in this manner, as overseen by branch executive leadership. Additionally, we engage under-resourced communities through water-safety initiatives and hunger relief programs. 23813289 5707866 SCHOOL READINESS & YOUTH DEVELOPMENT: The Y is one of the largest providers of early learning in Atlanta, historically serving 2,850 children, ages six weeks to four years old. Not only is the Ys reach broad, but the Ys programs are best-in-class. This initiative is accomplished through a flexible, four-pronged approach: Head Start and Early Head Start programming; Georgia Pre-Kindergarten, in partnership with local school systems; traditional fee-for-service preschools, subsidized by scholarships; and Early Learning Readiness, and mobile preschools designed to engage those not served by more traditional learning models. While the Y of Metro Atlanta deploys different models for different communities and according to available funding and space, they all share a common philosophy of preparing children and their families for kindergarten with proven, research-based methods. Informed by community needs resulting from the COVID pandemic, the Y of Metro Atlanta safely expanded early learning programs in 2021. Our early learning program's goal is to prepare our youngest learners for kindergarten and long-term academic success through access to highly trained teachers, research-based curriculum and dynamic learning environments. To achieve this goal, the Y of Metro Atlanta has integrated the following signature early learning programs: - Read Right From the Start, created in partnership with the Atlanta Speech School, is a professional development program focused on building the language and literacy teaching skills of early learning teachers. It enriches Y early learning programs with research-based training and practice-based coaching and mentoring. - Recognizing that early exposure to Science, Technology, Engineering, Art, and Math (STEAM) is critical to helping children develop skills through experiential learning, the Y's early learning curriculum is infused with STEAM concepts and activities. Through dedicated STEAM experiences and a developmentally appropriate curriculum, children will learn the skills they need to become future STEAM leaders. - Early learners also benefit from Start For Life, a research-based wellness program designed to address the activity levels of preschoolers during planned play time. The program develops gross motor skill movement and teaches children to make healthy choices through positive self-management skills. The YMCA of Metro Atlanta childcare and early learning programs engaged 2,194 young children in 2021. 16946435 9905520 AFTERSCHOOL & DAY CAMP: All out of school activities have an intentional focus of fostering social-emotional development. Children and youth can try new activities and explore ideas in a safe environment, set and manage goals, and build upon their developing passions. For example, on the ropes course, students work together as a team to challenge and support each other to complete course elements. Through group activities, youth build self-awareness, improve communications, and learn critical relationship skills. Counselors guide teens through self-reflective conversations, ask introspective questions and encourage them to think about their strengths and areas for growth without judgment. As a result, children and teens in Y out of school programs gain the knowledge and skills to develop healthy identities, manage emotions, experience and show empathy for others, establish and maintain supportive relationships, and make responsible and caring decisions. The Y has provided high-quality afterschool programs since the late 1970s. These programs began as a safe place for children to go during the critical hours between when the school day ends and when the typical workday ends. Currently at more than 50 schools across 8 school systems, the YMCA of Metro Atlanta works closely with school personnel and school district leadership to ensure our afterschool programs meet the unique needs of students and provide programming that is additive, not duplicative, with the school-day curriculum. In addition to homework assistance, we provided hands-on STEAM learning, healthy snacks, and opportunities to participate in physical activities to over 1,356 students in 2021. At 18 summer day camp sites and two residents camps across the greater Atlanta area, the Y reached over 5,100 youth in 2021, engaging them in fun activities that develop values, leadership skills, and life skills, while creating lasting friendships and memories. Focusing on social-emotional development, YMCA of Metro Atlanta day camp also provides an exciting, safe community for young people to explore the outdoors and build self-confidence while giving working parents an ease of mind that their children are in a safe and caring environment during the summer out of school months. Fees are offered on a below cost basis to parents that are unable to afford full camp costs. Most camp counselors are former YMCA campers who often decline alternative higher-paying jobs to become role models for younger campers thereby positively impacting a child's life in a similar manner as they were impacted during their camp participation years. In 2021, 43% of participants in both programs received financial assistance. 85296498 true true false false false false true false true true true true false false true true false true false false true true false true true false false false false true false false false false false false false true true false false false true true true true false false true 189 0 true 3118 true false false false false false true true false false false false false false X 39 36 false false false false false false false true true false true true true true true true true true true true false GA X X LAUREN KOONTZ 4045889622 569 MARTIN LUTHER KING JR DRIVE NW ATLANTA GA 30314 X LAUREN KOONTZ PRESIDENT & CEO 40.0 2.0 X 419202 0 44489 KRISTIN MCEWEN CHIEF EXPERIENCE OFFICER 40.0 0.0 X 276716 0 42014 PARRISH UNDERWOOD CHIEF ADVANCEMENT OFFICER 40.0 0.0 X 212643 0 47772 ALISHA PENICK CHIEF HUMAN RESOURCES OFFICER 40.0 0.0 X 243037 0 13812 ALLISON TOLLER CHIEF SOCIAL IMPACT OFFICER 40.0 0.0 X 224402 0 18155 KIMBERLY NELSON SR. VICE PRESIDENT OF PROGRAM 40.0 0.0 X 162736 0 42653 ANDRIA MCMICHAEL SR. VICE PRESIDENT OF EARLY LE 40.0 0.0 X 185569 0 15506 NEDRA JONES CHIEF FINANCIAL OFFICER 40.0 2.0 X 173101 0 27258 STAN KUBIS SR. VICE PRESIDENT OF IT 40.0 0.0 X 163192 0 939 HUEL O'KELLEY VICE PRESIDENT OF CAMPING SERV 40.0 0.0 X 136692 0 12134 MARK MCGINNIS SR. VICE PRESIDENT OF IT 40.0 0.0 X 116843 0 17964 PAUL NGUYEN CHIEF FINANCIAL OFFICER 40.0 2.0 X 91756 0 412 RON ALSTON DIRECTOR 1.0 0.0 X 0 0 0 LISA AMAN DIRECTOR 1.0 0.0 X 0 0 0 DONALD BARDEN DIRECTOR 1.0 0.0 X 0 0 0 KELLY BARRETT DIRECTOR, CHAIRMAN 1.0 0.0 X 0 0 0 JEFFREY BECKHAM DIRECTOR 1.0 0.0 X 0 0 0 WARREN CARSON DIRECTOR 1.0 0.0 X 0 0 0 CLARK DEAN DIRECTOR 1.0 0.0 X 0 0 0 KALI FRANKLIN DIRECTOR 1.0 0.0 X 0 0 0 RICHARD GERAKITIS DIRECTOR 1.0 0.0 X 0 0 0 KEVIN GREINER DIRECTOR 1.0 0.0 X 0 0 0 SONYA HALPERN DIRECTOR 1.0 0.0 X 0 0 0 CARL HILL DIRECTOR 1.0 0.0 X 0 0 0 WILLIAM BILL HULL DIRECTOR 1.0 0.0 X 0 0 0 ANDREA LEWIS DIRECTOR 1.0 0.0 X 0 0 0 JIM MASKE DIRECTOR 1.0 0.0 X 0 0 0 NEIL METZHEISER DIRECTOR 1.0 0.0 X 0 0 0 KRISTIN MYERS DIRECTOR 1.0 0.0 X 0 0 0 DAVID NELSON DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL NIES DIRECTOR 1.0 0.0 X 0 0 0 JOHN PEMBERTON DIRECTOR 1.0 0.0 X 0 0 0 MARCIA SPILLER DIRECTOR 1.0 0.0 X 0 0 0 SPENCE PRYOR DIRECTOR 1.0 0.0 X 0 0 0 ANTONIO ROBINSON DIRECTOR 1.0 0.0 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SWAP AGREEMENT 736911 736911 X PART II, LINE 5 THE ASSOCIATION MONITORS THE USE AND CONDITION OF REAL PROPERTY RESTRICTED BY EASEMENT TO DETERMINE ADHERENCE AND COMPLIANCE YEARLY. THE ASSOCIATION INSPECTS THE PROPERTY VIA AN ONSITE VISIT YEARLY. CORRECTIVE ACTION IS TAKEN WITHIN 60 DAYS OF A KNOWN VIOLATION. PART II, LINE 9 THE ASSOCIATION HOLDS ONE EASEMENT TIED TO LAND UPON WHICH WE HAVE CONSTRUCTED A PROGRAM SERVICE LOCATION. THE LAND IS RECORDED ON THE BALANCE SHEET AT ACQUISITION COST. THERE ARE NO PLANS TO SELL THIS LAND AND ITS RELATED EASEMENT, THEREFORE, THERE IS NO REVENUE OR EXPENSE ASSOCIATED WITH SAID EASEMENT PERSE. PART IV, LINE 2B CUSTODIAL LIABILITIES REPRESENT CASH HELD FOR OTHER IN WHICH THE YMCA ACTS AS A FISCAL AGENT. PART V, LINE 4 Certain financial assets are subject to donor restrictions for time or purpose. The board may also restrict the use of assets for facilities maintenance or program expenses. PART X, LINE 2 The Young Men's Christian Association of Metropolitan Atlanta, Inc. is an organization exempt from federal income taxation under Section 501(a) as an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. Early Childhood Development Co., LLC; YMCA Community Development Co., LLC; YMCA East Lake Youth Center, LLC and YMCA East Lake Capital, LLC are single member organizations. The Atlanta YMCA Westside QALICB, Inc. and the YMCA Woodson Park QALICB, Inc. are 501(c)(3) organizations established with their sole purpose to carry out the purposes of the YMCA of Metro Atlanta. The FASB guidance requires tax effects from uncertain tax positions to be recognized in the consolidated financial statements only if the position is more likely than not to be sustained if the position were to be challenged by a taxing authority. Management has determined that there are no material uncertain positions that require recognition in the consolidated financial statements. Additionally, no provision for income taxes is reflected in these consolidated financial statements. Interest and penalties would be recognized as tax expense; however, there is no interest or penalties recognized in the consolidated statements of activities. In general, the Association is not subject to tax examinations for the tax years ending before December 31, 2018. true Europe (Including Iceland and Greenland) Program Services service leadership 21160 21160 21160 Europe (Including Iceland and Greenland) GENEARL SUPPORT 21160 WIRE TRANSFE 1 false false false false false false PART I, LINE 2 WE HAVE RELATIONSHIPS WITH TWO 'SISTER YMCAS' IN TWO COUNTRIES: SOUTH AFRICA AND GEORGIA. WE HAVE STAFF WHO PERIODICALLY VISIT THESE YMCAS AS WELL AS EXCHANGE PROGRAMS WITH YOUTH GROUPS. WHILE STAFF IS ON SITE, THEY REVIEW ACTIVITIES THAT ARE SUPPORTED BY OUR SMALL DONATIONS. PART I, LINE 3 EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL PART II, LINE 3 EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL X X X X X true COXE CURRY ASSOCIATES 191 Peachtree St NE STE 450 Atlanta GA 30303 FUNDRAISING false 131992 NANCY LEIGH BLANK 509 Collier Road ATLANTA GA 30318 FUNDRAISING CONSULTING false 33744 GRANTSCRIBES INC 2998 Park Lane ATLANTA GA 30341 FUNDRAISING CONSULTING false 29750 BLACKBAUD PO Box 930256 ATLANTA GA 31193 SEE ATTACHED false 7874 WEALTHENGINE INC PO box 775980 CHICAGO IL 60677 DONOR IDENTIFICAT false 5000 208360 GA days of service 43545 43545 tennis on town 70000 70000 23026 12 73286 73286 32227 7956 186831 186831 32227 30982 63209 -63209 PART I, LINE 2B(I) SOFTWARE STRATEGY & USAGE X true true X X false false false false false false false false false KRISTIN MCEWEN CHIEF EXPERIENCE OFFICER 276716 0 0 0 0 0 16652 0 25362 0 318730 0 0 0 NEDRA JONES CHIEF FINANCIAL OFFICER 173101 0 0 0 0 0 10559 0 16699 0 200359 0 0 0 LAUREN KOONTZ PRESIDENT & CEO 419202 0 0 0 0 0 16705 0 27784 0 463691 0 0 0 ALISHA PENICK CHIEF HUMAN RESOURCES OFFICER 243037 0 0 0 0 0 12154 0 1658 0 256849 0 0 0 ALLISON TOLLER CHIEF SOCIAL IMPACT OFFICER 224402 0 0 0 0 0 4673 0 13482 0 242557 0 0 0 PARRISH UNDERWOOD CHIEF ADVANCEMENT OFFICER 212643 0 0 0 0 0 13382 0 34390 0 260415 0 0 0 STAN KUBIS SR. VICE PRESIDENT OF IT 163192 0 0 0 0 0 0 0 939 0 164131 0 0 0 ANDRIA MCMICHAEL SR. VICE PRESIDENT OF EARLY LE 185569 0 0 0 0 0 1759 0 13747 0 201075 0 0 0 KIMBERLY NELSON SR. VICE PRESIDENT OF PROGRAM 162736 0 0 0 0 0 10349 0 32304 0 205389 0 0 0 PART I, LINE 1A THE YMCA PAYS FOR SOCIAL CLUB DUES FOR A YMCA KEY EMPLOYEE, THE BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION. GEORGIA POWERSOUTHERN POWER JOHN PEMBERTON, BOARD MEMBER 1791811 UTILITIES false GAS SOUTH KEVIN GREINER, BOARD MEMBER, CHAIRMAN 287937 UTILITIES false X 12 1005496 market value false true true PART I - METHOD FOR # OF CONTRIBUTIONS SECURITIES - PUBLICLY TRADED - THE AMOUNT REPORTED REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. PART I, LINE 32B A financial advisor sells publicly traded securities with typically same day liquidation into a brokerage account. PART VI, LINE 11B THE BOARD OF DIRECTORS DELEGATES THE DETAILED REVIEW OF THE 990 TO THE FINANCE/AUDIT COMMITTEE. THE CFO DISTRIBUTES THE 990 TO THE COMMITTEE AND POINTS OUT CRITICAL AREAS, GIVING THEM TIME TO REVIEW AND SUBMIT QUESTIONS AND COMMENTS. ALL QUESTIONS ARE RESOLVED PRIOR TO FILING THE 990, AND THE COMPLETE BOARD RECEIVES A REPORT FROM THE FINANCE/AUDIT COMMITTEE CHAIR. EACH BOARD MEMBER RECEIVES A COPY OF THE COMPLETED FORM 990 FOR THEIR REVIEW PRIOR TO FILING. PART VI, LINE 12C ALL BOARD MEMBERS AND SENIOR STAFF RECEIVE THE CONFLICT OF INTEREST FORM AND QUESTIONNAIRE ANNUALLY. THEY RETURN THEM TO THE CFO WHO REVIEWS AND COMPILES A REPORT FOR THE FINANCE/AUDIT COMMITTEE. POTENTIAL CONFLICTS ARE DISCUSSED AND RESOLVED BY THE COMMITTEE. THE FINANCE/AUDIT COMMITTEE CHAIR THEN REPORTS TO THE FULL BOARD WITH ANY FINDINGS AND RESOLUTIONS. BOARD MEMBERS RECUSE THEMSELVES FROM DISCUSSIONS AND ABSTAIN FROM VOTING WHEN THEY HAVE A CONFLICT OF INTEREST. PART VI, LINE 15A THE ASSOCIATION DESIRES TO ENSURE THAT ITS EXECUTIVE COMPENSATION PROGRAM IS COMPETITIVE, FAIR AND EQUITABLE, AS WELL AS COMPLIANT WITH REGULATORY GUIDELINES AND REPRESENTATIVE OF MARKET BEST PRACTICES. KEY PRINCIPLES THAT GUIDE THE YMCA'S EXECUTIVE COMPENSATION PROGRAM INCLUDE THE FOLLOWING: - EXECUTIVE COMPENSATION PROGRAMS MUST SUPPORT THE YMCA'S MISSION, VISION, VALUES, STRATEGIC DIRECTION, AND TAX-EXEMPT STATUS. - THE YMCA COMPETES IN A NATIONAL LABOR MARKET FOR ITS EXECUTIVES AND THUS WILL CONSIDER PAY PRACTICES REPRESENTATIVE OF THOSE USED BY TAX-EXEMPT AND FOR-PROFIT (AS NEEDED) ORGANIZATIONS FROM ACROSS THE U.S. - THE RELATIVE PAY LEVELS OF THE YMCA EXECUTIVES WILL, OVER TIME, REFLECT BOTH INDIVIDUAL AND ORGANIZATION PERFORMANCE. - THE YMCA INTENDS TO ESTABLISH THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER INTERMEDIATE SANCTIONS REGULATIONS. THUS, EXECUTIVE COMPENSATION PROGRAMS AND RECOMMENDATIONS WILL BE PREPARED BY THE COMPENSATION COMMITTEE AND APPROVED BY THE EXECUTIVE COMMITTEE, IN ADVANCE OF THEIR IMPLEMENTATION. - THE YMCA'S EXECUTIVE TOTAL COMPENSATION PROGRAM MAY CONSIST OF THE FOLLOWING COMPONENTS: (1) BASE SALARY, (2) ANNUAL INCENTIVE COMPENSATION, (3) STANDARD (ALL-EMPLOYEE) BENEFITS, (4) SUPPLEMENTAL BENEFITS AND PERQUISITES, AND (5) SEVERANCE. ANNUALLY, THE COMPENSATION COMMITTEE WILL DIRECT THE REVIEW OF THE COMPONENTS OF THE EXECUTIVE COMPENSATION PROGRAM AND APPROVED PROGRAM MODIFICATIONS AS APPROPRIATE. THE COMMITTEE MAY RECOMMEND TO THE EXECUTIVE COMMITTEE UNIQUE PROGRAM COMPONENTS WHICH SUPPORT THE ACHIEVEMENT OF THE YMCA'S MISSION. MARKET COMPARISON - THE YMCA WILL CONSIDER A NATIONAL PEER GROUP OF TAX-EXEMPT ORGANIZATIONS COMPARABLE TO THE YMCA IN SIZE (I.E., REVENUES, CONSTITUENTS, OR NUMBER OF EMPLOYEES) AND COMPLEXITY TO DETERMINE THE MARKET VALUES FOR EACH OF ITS EXECUTIVE POSITIONS. THIS PEER GROUP WILL PRIMARILY BE COMPRISED OF TAX-EXEMPT ASSOCIATIONS, OTHER NOT-FOR-PROFITS, AND FOR-PROFITS (AS NEEDED). MARKET DATA FOR YMCA POSITIONS WILL BE COLLECTED AND ANALYZED FOR FUNCTIONALLY COMPARABLE POSITIONS AS REPORTED IN SURVEYS CONDUCTED BY INDEPENDENT FIRMS. MARKET POSITION TARGETS - THE YMCA HAS ESTABLISHED A TARGET MARKET POSITION FOR EACH OF THE COMPONENTS OF ITS EXECUTIVE TOTAL COMPENSATION PROGRAM. BASE SALARIES - THE YMCA MANAGES ITS EXECUTIVES' BASE SALARIES AROUND THE 50TH PERCENTILE OF BASE SALARIES PAID IN THE MARKET. SALARIES WILL VARY FROM THE 50TH PERCENTILE BASED ON AN EXECUTIVE'S EXPERIENCE AND PERFORMANCE. PART VI, LINE 15B THE PROCESS TO ESTABLISH COMPENSATION OF OTHER KEY EMPLOYEES IS THE SAME PROCESS AS THAT OF TOP MANAGEMENT POSITIONS AS DESCRIBED IN PART VI, SEC B, LINE 15A. PART VI, LINE 19 THE YMCA'S 990 AND ANNUAL REPORT (INCLUDING FINANCIAL INFORMATION) ARE LOCATED ON OUR PUBLIC WEBSITE. OUR AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST STATEMENT ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PART VIII, LINE 1E In 2021, the YMCA received a loan in the amount of $8,637,036 under the Paycheck Protection Program established by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. The loan is subject to a note dated March 29, 2021 and may be forgiven to the extent proceeds of the loan are used for eligible expenditures such as payroll and other expenses described in the CARES Act. The loan bears interest at a rate of 1% and is payable in monthly installments of principal and interest over 24 months beginning 6 months from the date of the note. Accordingly, the YMCA has recognized all PPP proceeds within other governmental support on the accompanying consolidated statement of activities as of December 31, 2021. The YMCA has submitted the application. As part of the CARES Act, employers are provided the Employee Retention Tax Credit ("ERTC"). The ERTC is a benefit provided through payroll tax credits to encourage maintaining employee headcounts throughout the Coronavirus pandemic. The YMCA Is treating the ERTC as a conditional grant and revenue is recorded when the conditions are substantially met. During the year ended December 31, 2021, the YMCA met the conditions required by the ERTC and recognized grant revenue of $7,085,067 which is reflected as other governmental support on the accompanying consolidated statement of activities as of December 31, 2021. which is reflected as other governmental support on the accompanying consolidated statement of activities as of December 31, 2021. PART XI, LINE 8 ($218,246) = bad debt expense - prior period revenue adjustment PART XI, LINE 9 $744,511 = GAIN ON SWAP FORM 990 PART IX LINE 11G DESCRIPTION:OHTHER FEES FOR SERVICES TOTAL FEES:12888849 EARLY CHILDHOOD DEVELOPMENT CO LLC 569 MARTIN LUTHER KING JR DRIVE NW ATLANTA GA 30314 582479523 CHILD CARE GA 33390194 4612787 YMCA OF METR YMCA COMMUNITY DEVELOPMENT LLC 569 MARTIN LUTHER KING JR DRIVE NW ATLANTA GA 30314 580566253 COMM PROG GA YMCA OF METR YMCA EAST LAKE YOUTH CENTER LLC 569 MARTIN LUTHER KING JR DRIVE NW ATLANTA GA 30314 453685287 FUND MGR GA YMCA OF METR YMCA EAST LAKE CAPITAL LLC 569 MARTIN LUTHER KING JR DRIVE NW ATLANTA GA 30314 045368713 INVESTING GA YMCA OF METR ATLANTA YMCA WESTSIDE QALICB INC 569 MARTIN LUTHER KING JR DRIVE NW ATLANTA GA 30314 822266076 PROJECTS GA 501(C)(3) 12 YMCA OF METR true YMCA WOODSON PARK QALICB INC 569 MARTIN LUTHER KING JR DRIVE NW ATLANTA GA 30314 842247928 PROJECTS GA 501(C)(3) 12 YMCA OF METR true false false false true false false false false false false true true false true true false false false false