2020-09-15T15:50:55-05:00 2019-12-31 232108173 RKL LLP 3501 CONCORD ROAD PO BOX 21439 YORK PA 17402 990 2019-01-01 520607953 YOUNG MENS CHRISTIAN ASSOCIATION INC YOUN 3016635131 1000 NORTH MARKET STREET FREDERICK MD 21701 CHRIS COLVILLE CEO 3016635131 2020-09-14 1 DOUGLAS L BERMAN CPA P01269555 7178433804 2020-09-14 174.55.89.40 2020-09-14 08:49:39 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 10BBB5E28B03F71CAA6FEBBD65BB1B463DFB2FBB 2019 2021-01-29 14:40:06Z CHRIS COLVILLE 1000 NORTH MARKET STREET FREDERICK MD 21701 15779844 0 X WWW.FREDERICKYMCA.ORG X 1906 MD PROVIDE PROGRAMS THAT PROMOTE THE GENERAL WELFARE OF THE RESIDENTS OF FREDERICK, MD. 15 14 752 350 0 0 3237073 1101408 10596381 14082241 213839 185075 1348257 121446 15395550 15490170 0 0 0 0 9340279 9459050 0 0 382517 5880429 5281518 15220708 14740568 174842 749602 20272476 21648608 4422140 4316063 15850336 17332545 X ASSOCIATIONS OF PERSON OF ALL AGES WHO ARE UNITED THROUGH A COMMON EFFORT TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRENGTHEN THE FAMILY, DEVELOP LEADERSHIP IN YOUTH, BUILD INTERNATIONAL UNDERSTANDING, AND ASSIST IN COMMUNITY DEVELOPMENT IN FREDERICK, MARYLAND. 0 0 5294474 0 8361423 FAMILY SERVICES AND CHILD CARE: THE YMCA IS THE LARGEST CHILDCARE PROVIDER IN FREDERICK COUNTY, AND AS SUCH HAS A STRONG WORKING RELATIONSHIP WITH FCPS, FREDERICK COUNTY GOVERNMENT, AND THE FREDERICK COUNTY HOUSING AUTHORITY. THROUGH A PARTNERSHIP APPROACH, WE PROVIDE SERVICE TO NEARLY 3,000 UNIQUE CHILDREN. OVER THE LAST YEAR, THE YMCA HAS SUCCESSFULLY PROVIDED QUALITY CHILDCARE SERVICES AT MULTIPLE LOCATIONS, FOR A VARIETY OF AGES, VARIED TO SERVE A DIVERSE POPULATION, ALL YEAR ROUND. THE PROGRAMS AS MENTIONED ABOVE INCLUDE: TWO (2) LICENSED CHILD CARE DEVELOPMENT CENTERS, BEFORE AND AFTERSCHOOL ACTIVITIES HOSTED IN TWENTY-SEVEN (27) LOCATIONS, AND SUMMER DAY CAMP AT SEVEN (7) OFFSITE LOCATIONS. THE YMCA IS COMMITTED TO PROVIDING A MULTITUDE OF EXPERIENCES AND ACTIVITIES, INCLUDING ENRICHMENT-BASED OFFERINGS: DANCE, YOUTH SPORTS, ARTS & CRAFTS, GYMNASTICS, SCIENCE & TECHNOLOGY, HOMEWORK/TUTORING, COMPREHENSIVE STATE APPROVED PRESCHOOL CURRICULUM, SPECIALTY FIELD TRIPS, AND GUEST SPEAKERS. 3455583 0 2266293 HEAD START PROGRAM: THE YMCA CONTINUES TO MANAGE THE FEDERAL GRANT FUNDED HEAD START PROGRAM, SERVICING APPROXIMATELY 242 CHILDREN IN EIGHT (8) FACILITIES THROUGHOUT FREDERICK COUNTY. ALTHOUGH THIS IS THE EIGHTH YEAR THAT THE YMCA HAS FACILITATED THE PROGRAM, THE HEAD START PROGRAM HAS BEEN ACTIVE IN THE FREDERICK COUNTY COMMUNITY FOR MORE THAN 40 YEARS. THE HEAD START PROGRAM PROMOTES THE SCHOOL READINESS OF CHILDREN AGE THREE (3) TO FIVE (5) FROM LOW-INCOME FAMILIES BY ENHANCING THEIR COGNITIVE, SOCIAL, AND EMOTIONAL DEVELOPMENT. HEAD START PROGRAMS PROVIDE COMPREHENSIVE SERVICES TO ENROLLED CHILDREN AND THEIR FAMILIES, INCLUDING HEALTH, NUTRITION, SOCIAL AND OTHER SERVICES DETERMINED TO BE NECESSARY BY FAMILY NEEDS ASSESSMENTS. IN ADDITION TO EDUCATION AND COGNITIVE DEVELOPMENT SERVICES, SERVICES ARE RESPONSIVE TO EACH CHILD AND THEIR FAMILY'S ETHNIC, CULTURAL, AND LINGUISTIC HERITAGE. HEAD START EMPHASIZES THE ROLE OF PARENTS AS THEIR CHILDREN FIRST AND FOREMOST ESSENTIAL TEACHERS IN ORDER TO BE SUCCESSFUL. IN THE IMPLEMENTATION OF THIS COMPREHENSIVE PROGRAM, THE YMCA WAS SUCCESSFUL IN IDENTIFYING COMMUNITY PARTNERS TO ASSIST WITH SECURING PHYSICAL LOCATIONS TO HOST THE SERVICES AND PROVIDE FUNDING. THE FUNDING FOR THE HEAD START PROGRAM IS SUPPORTED BY AN 80% FEDERAL GRANT AND REQUIRES 20% LOCAL/ASSOCIATION MATCHING FUNDS IN THE FORM OF CASH OR IN-KIND SPACE AND SERVICES. 2944666 0 3454525 MEMBERSHIP SERVICES: THE YMCA PROVIDES THE OPPORTUNITY FOR ANYONE IN FREDERICK COUNTY TO PARTICIPATE IN YMCA PROGRAMMING AND ACTIVITIES, TO ENROLL REGARDLESS OF THEIR ABILITY TO PAY. FINANCIAL ASSISTANCE IS MADE POSSIBLE THROUGH THE BOARD OF DIRECTORS' EFFORTS AND NUMEROUS LOCAL BUSINESSES AND ORGANIZATIONS, ON BEHALF OF THE YMCA, AND TO SUPPORT THE INITIATIVES OF THE YMCA WHILE FOCUSING ON THE STRATEGIC PLAN. THE YMCA CONTINUES TO BE SUCCESSFUL IN POSITIONING ITSELF AS A LEADER IN THE COMMUNITY BY PROVIDING SERVICES AND ACTIVITIES TO COMMUNITY MEMBERS WHERE OTHER AGENCIES OR ORGANIZATIONS MIGHT NOT BE IN A POSITION TO DO SO. OVER THE LAST YEAR, THE YMCA HAS PARTNERED WITH A VARIETY OF AGENCIES AND ORGANIZATIONS TO PROVIDE QUALITY ACTIVITIES TO THE COMMUNITY, ALLOWING THESE LOCAL CHARITIES AND ORGANIZATIONS TO LEVERAGE RESOURCES, BOTH FINANCIAL AND PHYSICAL SUPPORT, AS WELL AS ELIMINATING DUPLICATE SERVICES THROUGH THE COMMUNITY. COMMUNITY PARTNERSHIPS INCLUDE, BUT NOT LIMITED TO: THE CITY OF FREDERICK, FREDERICK COUNTY GOVERNMENT, AMERICAN DIABETES FOUNDATION, HOUSING AUTHORITY, ROTARY CLUB OF CARROLL CREEK, WALKERSVILLE CHILDREN'S CENTER, AMERICAN LEGION, AND THORPEWOOD. THE YMCA OF FREDERICK COUNTY CONTINUED TO IMPLEMENT THE STRATEGIC PLAN. THE ASSOCIATION CONTINUES TO UPGRADE AND IMPROVE ITS FACILITIES AND USE SPACE TO MEET THE DEMANDS OF MORE THAN 30,000 UNIQUE MEMBERS PARTICIPATING IN YMCA SERVICES. THE MOST VALUABLE ASSET OF THE YMCA IS ITS PEOPLE. THE ASSOCIATION CONTINUES TO REACH OUT TO BOTH MEMBERSHIP AND STAFF TO CONDUCT SURVEYS, ENCOURAGE FEEDBACK, AND RESPOND TO THE NEEDS OF THE COMMUNITY. 1934575 0 63261 OTHER PROGRAMS SUCH AS YOUTH AND COMMUNITY PROGRAMS AND ADULT PROGRAMS ALIGN WITH THE MISSION OF THE YMCA THAT PROMOTE GENERAL WELFARE OF THE RESIDENTS OF FREDERICK, MARYLAND. THESE PROGRAMS SUPPORT A POSITIVE ENVIRONMENT FOR RESIDENTS OF FREDERICK MARYLAND TO MAKE HEALTHY LIVING CHOICES THAT GIVE THEM THE OPPORTUNITY TO LEARN, GROW, AND THRIVE. 1934575 0 63261 13629298 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 29 0 1 752 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 14 1 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MD X X X JOHN CAMPBELL 3016635131 1000 NORTH MARKET STREET FREDERICK MD 21701 TOM TAYLOR BOARD CHAIR 5.00 X X 0 0 0 CHRIS COLVILLE DIRECTOR/VICE CHAIR 40.00 X X 201530 0 26511 TRACEY LUCAS OFFICER/CHAIR-ELECT 5.00 X X 0 0 0 HANNAH JACOBS OFFICER 5.00 X X 0 0 0 TROY BARRICK DIRECTOR 5.00 X 0 0 0 CRAIG HAUSER DIRECTOR 5.00 X 0 0 0 KELLY LATKOVSKI DIRECTOR 5.00 X 0 0 0 BARBARA KERSNHER-DANIEL DIRECTOR 5.00 X 0 0 0 MAUREEN MCGREEVY DIRECTOR 5.00 X 0 0 0 BRAD PINGREY DIRECTOR 5.00 X 0 0 0 CHARLIE SEYMOUR DIRECTOR 5.00 X 0 0 0 TIMIKA THRASHER DIRECTOR 5.00 X 0 0 0 TOM TROTT DIRECTOR 5.00 X 0 0 0 MICHAEL TROUT DIRECTOR 5.00 X 0 0 0 JESSICA UNDERWOOD DIRECTOR 5.00 X 0 0 0 ERIC IRELAND OFFICER - COO 40.00 X 114208 0 16904 JOHN CAMPBELL CFO 40.00 X 127300 0 19343 443038 0 62758 3 0 1 0 ZAVOS ARCHITECTURE 323 WEST PATRICK STREET FREDERICK MD 21701 ARCHITECT 562003 MORGAN KELLER 70 THOMAS JOHNSON DR STE 200 FREDERICK MD 21702 CONTRACTOR 263261 LEE BUILDING MAINTENANCE PO BOX 3509 FREDERICK MD 21705 CLEANING CONTRACT 209072 YMCA OF THE USA 101 NORTH WACKER DR SUITE 1600 CHICAGO IL 60606 SUPPORT SERVICES 187218 MILES AND STOCKBRIDGE 100 LIGHT STREET BALTIMORE MD 21202 LEGAL 111391 6 5166 85863 1010379 5802 1101408 FAMILY SERVICES & CHILD CARE 624410 8361423 8361423 MEMBERSHIP SERVICES 713940 3454525 3454525 YOUTH & COMMUNITY PROGRAMS 624110 2266293 2266293 14082241 110310 110310 262605 187840 74765 74765 74765 145567 85863 87382 58185 58185 19314 14452 4862 4862 MISCELLANEOUS 900099 53709 53709 LOCKER RENTALS 900099 4690 4690 58399 15490170 14145502 0 243260 506033 480874 13289 11870 7179346 6824340 184966 170040 461608 439542 8992 13074 645371 614224 13368 17779 666692 631241 22640 12811 493119 404860 47855 40404 13696 13696 36406 36406 146233 114333 22051 9849 673409 651047 19218 3144 25375 25375 2120440 1860601 236302 23537 265135 257382 5686 2067 158288 113330 7512 37446 287205 262309 21420 3476 732141 615573 107054 9514 61429 51837 8808 784 DUES 221165 209570 6006 5589 BAD DEBT EXPENSE 31786 9553 1295 20938 MISCELLANEOUS 15191 13205 1791 195 FUNDRAISING 500 500 14740568 13629298 728753 382517 1203182 299252 564338 521744 749578 561930 372354 99124 108888 23660600 9919808 12914356 13740792 3698247 4240119 212359 1273893 1360928 20272476 21648608 760998 1011428 552585 689869 94263 2858557 2520503 250000 0 4422140 4316063 X 11161704 12146624 4688632 5185921 15850336 17332545 20272476 21648608 X 749602 467745 264862 X X 0 1 X 1 1 1 X 7852511 3928696 4188050 3237073 1101408 20307738 6304008 10200857 10210780 10596381 14101555 51413581 145567 145567 14156519 14129553 14398830 13833454 15348530 71866886 25000 25000 0 25000 25000 71841886 114553 96321 116221 139744 110310 577149 114553 96321 116221 139744 110310 577149 58400 58400 14271072 14225874 14515051 13973198 15517240 72502435 0.99090 0.99220 0.00800 0.00780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3838180 177898 656081 222211 4449948 4055520 80598 119824 47454 370308 3838180 3495841 376051 519579 74057 261894 4055520 3280050 73518 326695 43091 141331 3495841 3125388 276788 -73215 48911 3280050 0.44220 0.24270 0.31510 1 0 6272826 6272826 12566971 7472646 5094325 3156000 2447162 708838 1664803 1664803 13740792 UNITRUST RECEIVABLE 217922 CHARITABLE REMAINDER TRUST 660897 BENEFICIAL INTEREST IN PERPETUAL TRUST 29860 BENEFICIAL INTEREST IN PRIVATE FOUNDATION 452249 1360928 X 16923733 467745 599122 366696 1433563 15490170 0 15490170 15441524 599122 101834 700956 14740568 0 14740568 PART V, LINE 4: SOME ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR SCHOLARSHIPS. OTHER FUNDS ARE AVAILABLE FOR USE AT THE DISCRETION OF THE BOARD OF DIRECTORS. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATE OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE YMCA, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE YMCA HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNICATION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE YMCA IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2016. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 87,382. CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS 226,968. COST OF GOODS SOLD 14,452. CHANGE IN INTEREST IN NET ASSETS OF A COMMUNITY FOUNDAITON 37,894. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 87,382. COST OF GOOD SOLD 14,452. GOLF TOURNAMENT 122208 38058 84150 27473 SKEET SHOOT 29634 2250 27384 10802 5 74628 40745 33883 43317 226470 81053 145417 81592 81592 63825 X X 0 0 0 0 0 0 0 0 0 CHRIS COLVILLE DIRECTOR/VICE CHAIR 201530 0 0 0 0 0 19583 0 6928 0 228041 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 CHRIS COLVILLE, YMCA CEO, IS ALSO A BOARD MEMBER AT NEW SPIRE ARTS. THE YMCA PAID NEW SPIRE FOR PROGRAM SERIVCES IN 2019 OF $11,301. BRAD PINGREY, BOARD MEMBER, IS A REGIONAL MANAGER OF M&T BANK. YMCA HAD DEPOSITS IN BANK ACCOUNT. TOM TROTT, BOARD MEMBER, HAS A BANKING RELATIONSHIP WITH WOODSBORO BANK. HANNAH JACOBS, BOARD OFFICER, IS A VP OF FINANCE FOR FREDERICK HEALTH HOSPITAL WHICH HAS A PROPOSED LAND SALE, PENDING MUNICIPAL APPROVAL AND OTHER DUE DILIGENCE REVIEWS. FORM 990, PART VI, SECTION A, LINE 6 ONE CLASS OF MEMBERS WITH VOTING RIGHTS RESERVED TO THOSE MEMBERS 18 YEARS OF AGE OR OLDER. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS 18 YEARS AND OLDER HAVE VOTING RIGHTS ON BOARD MEMBERS AND OFFICE POSITIONS. THE HEAD START POLICY COUNCIL ELECTS A CHAIR PERSON WHO HAS A FULL VOTING SEAT ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE CFO REVIEWS A DRAFT VERSION OF FORM 990. AFTER ANY CHANGES ARE MADE, THE 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE DRAFT 990 IS ALSO PROVIDED TO THE FULL BOARD FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER IS REQUIRED TO FILL OUT AND SIGN A DISCLOSURE DOCUMENT AT THE FIRST BOARD MEETING OF THE YEAR. THE STATEMENT IS REVIEWED BY THE CHIEF FINANCIAL OFFICER. FORM 990, PART VI, SECTION B, LINE 15 THE CEO MUST COMPLETE A SELF-EVALUATION AT THE BEGINNING OF THE YEAR BASED ON PRE-SET AND AGREED (MBO) GOALS. THE EXECUTIVE COMMITTEE EVALUATES THE CEO ANNUALLY AND REVIEWS THE CEO'S SELF-EVALUATION INCLUDING ADDING ADDITIONAL COMMENTS. THE EXECUTIVE COMMITTEE THEN DETERMINES AND APPROVES ANY MERIT INCREASE TO THE CEO. ALL OFFICERS AND KEY EMPLOYEE PERFORMANCE IS REVIEWED BY THE CEO ON AN ANNUAL BASIS BASED ON PRESET AND AGREED UPON GOALS. ANY MERIT INCREASES ARE APPROVED AND SET BY THE CEO. FORM 990, PART VI, SECTION C, LINE 18 THESE DOCUMENTS ARE AVALIABLE ON-SITE UPON REQUEST AND ON THE YMCA WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE ON-SITE, UPON REQUEST AND ON THE YMCA WEBSITE FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS 226,968. CHANGE IN INTEREST IN NET ASSETS OF A COMMUNITY FOUNDATION 37,894. PART XII, LINE 2XC EXPLANATION NO CHANGES FROM PRIOR YEAR.