2021-06-22T16:00:50-05:00 2020-12-31 990 2020-01-01 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 2021-06-22 Neal R 999009999 2020 2022-09-23 18:48:47Z YMCA of Greater Dayton DALE BRUNNER 118 W FIRST STREET Suite 300 Dayton OH 454021150 27300461 false X www.daytonymca.org X 1882 OH CHARITY ENRICHING FAMILY, SPIRITUAL, SOCIAL, MENTAL AND PHYSICAL WELL-BEING FOR ALL 34 34 1714 710 0 0 2465853 4477394 25792009 16526340 -282149 178525 1237649 5237097 29213362 26419356 3500 0 0 16105452 14072903 0 0 159949 11972651 9023264 28081603 23096167 1131759 3323189 43657901 44727640 17809646 15618498 25848255 29109142 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 1,450,000 AND 2,410,000 IN 2020 AND 2019. false false 11740724 12059867 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. 6945569 7134367 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. 2478882 2546264 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. 21165175 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 54 0 true 1714 true false false false false false false false false false false false false X 34 34 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 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 Cliff Bishop Director 1.0 X 0 0 0 Craig J Brown 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 2.0 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 2.0 X 0 0 0 Richard Gould 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 2.0 X 0 0 0 William LeBoeuf Director 1.0 X 0 0 0 Dale J Brunner President and CEO 55.0 X 243285 0 29194 Neal Pemberton VP Finance and CFO 45.0 X 139115 0 16637 Bambi Puckett Executive Director 55.0 X 115961 0 13798 David Thompson Group Vice President 55.0 X 129143 0 15390 Josh Haynes Executive Director 55.0 X 101090 0 12014 Josh Sullenberger Senior VP of Operations 55.0 X 147293 0 17558 875887 0 104591 6 false true false Daxko LLC 600 University Park Place Birmingham AL 35209 Software Platform 317658 Talbott Tower Holdings LLC 131 N Ludlow St Dayton OH 45402 Real Estate Leasing 120690 Schwartz Enterprise Management LLC 9056 Tri-County Hwy Sardinia OH 45171 Construction Services 111690 Coolidge Wall Co LPA 33 West First Street Suite 200 Dayton OH 45402 Legal Services 106489 4 60585 0 0 0 954389 3462420 4477394 Healthy Living 10277015 10277015 Youth Development 6160773 6160773 Social Responsibility 88552 88552 0 0 0 0 16526340 177725 177725 0 0 0 0 0 0 0 0 0 0 1812861 0 746010 0 1066851 0 1066851 869571 0 197280 800 0 0 800 800 800 0 0 21331 17147 4184 0 4184 0 0 100045 117948 -17903 -17903 MISCELLANEOUS 813410 93195 93195 Ohio Workers Comp Givebacks 813410 1136770 1136770 Loan Forgiveness (PPP) 813410 2954000 2954000 0 0 0 0 4183965 26419356 21740498 0 201464 0 0 0 0 0 0 0 0 517912 108613 320327 88972 0 0 0 0 11016801 10792773 209762 14266 789812 711033 61800 16979 699460 637397 51616 10447 1048918 992917 43863 12138 0 0 0 0 119352 0 119352 0 51000 0 51000 0 0 0 0 0 0 0 0 0 0 0 952311 597320 354991 0 186298 186298 563888 563888 1393673 1237675 155998 0 176064 135414 40650 0 613761 564557 49204 0 251596 229160 22436 0 2497447 2341304 156143 0 392205 285071 107134 0 SUPPLIES AND SERVICES 1067392 1033619 16626 17147 REPAIRS AND MAINTENANCE 744266 742077 2189 0 OTHER 14011 6059 7952 0 0 0 0 0 23096167 21165175 1771043 159949 0 0 0 0 1795430 5261916 0 526614 381381 1324913 724634 0 0 0 0 7469900 7464900 425558 432479 59820666 33571910 28216919 26248756 3898567 4213574 0 0 0 0 43657901 44727640 1613201 760312 699542 721664 8927234 8154733 0 0 0 0 4225253 3278409 0 0 2344416 2703380 17809646 15618498 25025311 28062947 822944 1046195 25848255 29109142 43657901 44727640 X 3323189 278932 -341234 X false true X true false X 2144638 4570918 2634991 2716060 4520724 16587331 0 0 2144638 4570918 2634991 2716060 4520724 16587331 0 16587331 1544564 1567227 1719796 2103663 1991239 8926489 13011 0 0 0 0 13011 217800 266117 511903 268578 1305287 2569685 28096516 111356508 0.5904 0.5868 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER, COLUMN A - 217800.0, COLUMN B - 266117.0, COLUMN C - 511903.0, COLUMN D - 268578.0, COLUMN E - 1305287.0, COLUMN F - 2569685.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2894186 7193 319486 0 19358 3201507 2415354 7462 492816 0 21446 2894186 2618810 64805 -174356 0 93905 2415354 2234560 24429 382303 0 22482 2618810 2176178 0 80708 0 22326 2234560 0.84 0.16 0.0 true false 2539460 2539460 42540658 22616144 19924514 3393636 2195388 1198248 11346912 8760378 2586534 26248756 INTEREST RATE SWAP LIABILITY 1758390 UNEARNED LEASE REVENUE 1103397 UNAMORTIZED DEBT ISSUANCE COSTS -164718 AGENCY DEPOSITS 6311 2703380 X 28530557 278931 1292400 539870 2111201 26419356 0 0 26419356 25269670 1292400 881103 2173503 23096167 0 0 23096167 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. 2020. THE Y BELIEVES IT IS NO LONGER SUBJECT TO POTENTIAL INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2017. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rent Expense reclassified on Form 990 - 746010 Special Events Costs reclassified on Form 990 - 17147 Cost of Goods Sold - 117947 Change in Fair Value of Interest Rate Swap Agreements - -341234 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements - Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expense reclassified - 746010 Special Events reclassified - 17146 Cost of Goods Sold reclassified - 117947 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements - Annual Meeting 21331 21331 0 0 17147 0 0 21331 21331 0 0 17147 17147 4184 X X X false false false false false false false false false Dale J Brunner President and CEO 243285 0 0 0 0 0 29194 0 0 0 272479 0 0 0 Neal Pemberton VP Finance and CFO 139115 0 0 0 0 0 16637 0 0 0 155752 0 0 0 Josh Sullenberger Senior VP of Operations 147293 0 0 0 0 0 17558 0 0 0 164851 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 - -341234; 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 502174 Facility Lease Agreement