2018-06-20T12:03:10-05:00 2017-12-31 311119890 Barnes Dennig & Co LTD 150 East Fourth Street Cincinnati OH 45202 990 2017-01-01 310537178 Young Mens Christian Association of Greater Cincinnati YOUN 5136512100 1105 Elm Street Cincinnati OH 45202 Stephen J Pohlman CFO 5136512100 2018-06-12 1 Paula Hume P00537516 5132418313 2017 2022-09-23 18:48:47Z Jorge Perez 1105 Elm Street Cincinnati OH 45202 41816194 0 X cincinnatiymca.org X 1853 OH The YMCA of Greater Cincinnati, founded in 1853, provides activities and programs to improve the quality of life through educational, spiritual, physical, and social changes in individuals and families. The YMCA is a charitable organization that embraces all, regardless of race, gender, ethnic origin, creed, physical ability or the financial wherewithal to pay for the social services provided. Financial assistance, in the form of the YMCA Membership for All program, is available for those who cannot afford to pay the full cost of membership or program participation and was awarded to more than 25,000 individuals and families in 2017. YMCAs are founded by volunteers, led by volunteers and encourage volunteerism in their program delivery. Volunteers serve as mentors, coaches, program leaders, instructors and board members. In 2017 over 5,000 volunteers supported our work, our values, and our mission to build strong kids, strong families, and strong communities. 39 39 3362 5138 0 0 12150028 9893169 28016600 29129264 494859 776772 1621 -6888 40663108 39792317 6000 5700 0 0 22458383 24119934 0 0 539336 15704575 16466369 38168958 40592003 2494150 -799686 67562692 72058715 13971799 17624972 53590893 54433743 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 129,000 people annually with 14 membership locations, 73 before and after school child care sites in 20 school districts, and four 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 25,000 people in the Greater Cincinnati area. 0 0 15595198 14978643 Healthy Living - Affordable Health and Wellness Programs: YMCA programs and services offer individuals and families healthy solutions across all economic and demographic circumstances. YMCA membership engages over 129,000 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 2017, 108 individuals completed the program at 12 class locations through the region. Over 160 weekly sessions were held with an average weight loss of 4.6%. 15283116 10198884 Youth Development - Child Care: The YMCA recognizes that high quality, affordable, child development services are critical for today's working families. The YMCA has before and after school child development programs, as well as award-winning quality infant through preschool care. 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, two infant sites, 16 early learning programs, and 73 before and after school programs provide a safe, educational, and enriching environment for over 5,400 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. 4194508 3000 3662358 Youth Development - Camps: The YMCA provides a safe environment for kids to have an unforgettable summer of fun. We maintain the highest standards regarding program safety and quality. The camps are designed for children to learn about themselves and how to get along with others, caring and sharing in an atmosphere consistent with the mission and vision of the YMCA. In 2017, over 8,000 children and teens enjoyed amazing experiences at 13 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. Day camp programs have implemented the YMCA Camp Readers Initiative to encourage youth to read for a minimum of 30 minutes per day in order to combat summer reading loss and a Summer Passport was given to each camper to stay engaged and active all summer long. At Camp Ernst, over 4,000 children and teens are served during the nine weeks of summer camp. Over 350 of these camp participants were awarded full or partial scholarships to cover the cost of camp. The camp provides an incentive for all campers to perform community service (known as Community Exchange) for as many as 20 hours. More than 250 15 year olds volunteered for two to three weeks as members of the Crew program. Each crew member earns 80-120 volunteer service hours during their session. 864276 2700 327660 Healthy Living - Swim, Sports, and Health Programs: A critical part of the YMCA is the opportunity for people to enjoy fellowship and community involvement through activities including, senior exercise classes, adult sports leagues, informal education programs, gymnastics, swimming, basketball, soccer, and sports skills classes. Over 8,800 youth enrolled in Y sports and recreation programs in 2017. As a leading provider of resources for strengthening community through youth development, healthy living, and social responsibility, the YMCA believes that all people should be able to live life to its fullest, healthiest potential. With the support of community wide collaborations in Ohio and Northern Kentucky, the YMCA has developed effective, sustainable strategies to promote healthy lifestyles throughout the region. YMCA staff regularly work with community partners to provide glucose screenings, diabetes education, blood pressure checks, and health fairs. 864276 2700 327660 35937098 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 1 112 0 1 3362 1 0 0 0 0 0 1 1 0 0 0 0 X 39 39 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 OH IN KY X Stephen J Pohlman 5136512100 1105 Elm Street Cincinnati OH 45202 Andy Kolesar Member 2.00 X 0 0 0 Ed Burke Member 2.00 X 0 0 0 Gary Moore Member 2.00 X 0 0 0 Jim Goetz Member 2.00 X 0 0 0 Jim Russell Member 2.00 X 0 0 0 John Hawkins Member 2.00 X 0 0 0 Liz Martini Member 2.00 X 0 0 0 Lonnie Grayson Member 2.00 X 0 0 0 Mark Exterkamp Member 2.00 X 0 0 0 Mark Reitzes Member 2.00 X 0 0 0 Monica Mitchell Member 2.00 X 0 0 0 Scott Barbee Member 2.00 X 0 0 0 Steve Kappers Member 2.00 X 0 0 0 Troy Blackburn Member 2.00 X 0 0 0 Deb Jones Member 2.00 X 0 0 0 Diana Lara Member 2.00 X 0 0 0 Geoff Thomas Member 2.00 X 0 0 0 Lynee Campos Member 2.00 X 0 0 0 Pam Goetting Member 2.00 X 0 0 0 Roddell McCullough Member 2.00 X 0 0 0 Steven Clark Member 2.00 X 0 0 0 Steve Wanamaker Member 2.00 X 0 0 0 Tim Steigerwald Member 2.00 X 0 0 0 Debbie Simpson Member - Resigned 10/17 2.00 X 0 0 0 Jamie Smith Member 2.00 X 0 0 0 Marvin Thomas Member 2.00 X 0 0 0 Matt Van Sant Member 2.00 X 0 0 0 Israel Escamilla Member 2.00 X 0 0 0 Mary Sue Findley Member 2.00 X 0 0 0 Tim Cappel Past Chair 2.00 X 0 0 0 Mike Sulivan Member - Joined 12/17 2.00 X 0 0 0 Scott Rudy Member - Joined 12/17 2.00 X 0 0 0 Kim Fender Member - Joined 12/17 2.00 X 0 0 0 Lined Mason Member - Joined 12/17 2.00 X 0 0 0 Vincent Williams Member - Joined 12/17 2.00 X 0 0 0 Suzanne Burgei Member - Joined 6/17 2.00 X 0 0 0 Penny Cook Member - Resigned 9/17 2.00 X 0 0 0 Jay Shelton Member - Resigned 12/17 2.00 X 0 0 0 Cheryl Rose Member - Resigned 7/17 2.00 X 0 0 0 Doug Feichner Member - Resigned 6/17 2.00 X 0 0 0 Eric Westley Member - Resigned 10/17 2.00 X 0 0 0 Jill Wyman Member - Resigned 7/17 2.00 X 0 0 0 Leonard Randolph Board Chair 4.00 X X 0 0 0 Tom Lindeman Chair Elect 4.00 X X 0 0 0 Ed Zumbiel Secretary 4.00 X X 0 0 0 Paul Loebig Treasurer 4.00 X X 0 0 0 Myrita Craig COO - Resigned 7/17 60.00 X 176069 0 12076 Chris Francis COO - Joined 9/17 60.00 X 45344 0 4617 Stephen J Pohlman CFO 60.00 X 163279 0 26207 Jorge Perez CEO/President 60.00 X 187055 0 27410 William Clifton CDO 60.00 X 114247 0 23937 Kathryn Lehr CMO 60.00 X 118683 0 13006 Dennis Saulnier VP HR & Leadership 60.00 X 133827 0 19149 Doug Hechler Group VP 60.00 X 100655 0 18461 William Powell Group VP 60.00 X 100779 0 18165 1139938 0 163028 8 0 1 0 Mark Spaulding Construction Company 5785 Constitution Drive Florence KY 41042 Construction 2230407 City Wide Maintenance 2169 Chamber Center Drive Ft Mitchell KY 41017 Janitorial Services 429244 The Dollries Group (TDG) 6819 Ashfield Drive Blue Ash OH 45242 Janitorial Services 382260 Shamrock Enterprises 11849 Paddys Run Road Hamilton OH 45013 Pool Contractor 220381 SwimSafe Pool Management 107 Commerce Dr Loveland OH 45140 Pool Contractor 210518 8 552003 84277 7046437 2210452 617679 9893169 Healthy Living 813410 14978643 14978643 Social Resp & Youth Development 813410 13599250 13599250 Facility and Locker Rentals 813410 318834 318834 Management Fees 813410 206538 206538 Residence & Food Service 813410 25999 25999 29129264 560191 560191 2161458 1944877 216581 216581 216581 0 84277 45569 -45569 -45569 71712 33431 38281 38281 Miscellaneous Income 900099 400 400 400 39792317 29167545 0 731603 5700 5700 642057 642057 19781023 17850954 1639657 290412 976810 881269 78174 17367 1218532 1061087 136534 20911 1501512 1287254 188890 25368 29598 27086 2509 3 40700 37245 3450 5 2423413 2174877 239214 9322 744912 706056 12345 26511 2545564 2376624 141291 27649 3027720 2896305 105665 25750 417585 331190 65043 21352 520626 270396 194594 55636 932209 827756 94700 9753 2498638 2248774 249864 540387 480944 54039 5404 Repairs and maintenance 2101932 1980851 119770 1311 Support fees 436109 385787 48791 1531 Miscellaneous 135576 90956 44269 351 Memberships and dues 71400 15987 54713 700 40592003 35937098 4115569 539336 6424853 5963606 1000000 500000 2237598 1582141 2312627 1669996 35052 192212 79329752 46837769 31612191 32491983 13609933 15501279 9441114 13179524 889324 977974 67562692 72058715 2587186 3150116 783540 787761 237976 254043 10363097 13433052 13971799 17624972 X 46622165 47791032 5074794 4660127 1893934 1982584 53590893 54433743 67562692 72058715 X -799686 1553886 88650 X X 0 1 X 1 1 1 X 9832878 7928037 11374676 12150028 9893169 51178788 22413224 23390153 24744645 28016600 29129264 127693886 32246102 31318190 36119321 40166628 39022433 178872674 86990 89557 214715 129879 105985 627126 0 86990 89557 214715 129879 105985 627126 178245548 416213 333872 350147 489743 560191 2150166 416213 333872 350147 489743 560191 2150166 32662315 31652062 36469468 40656371 39582624 181022840 0.98470 0.97640 0.01190 0.01220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 237974 783396 767328 254042 1 13473288 2044483 117645 42145 15357981 12764464 1040339 293309 38206 13473288 12959995 26507 -58768 123706 39564 12764464 12375259 10325 939338 287635 77292 12959995 10971208 1792718 314340 74327 12375259 0.90000 0.10000 0 0 2140196 2140196 69539729 46837769 22701960 7261414 7261414 388413 388413 32491983 Investment in LLC 915120 C Investment in Affiliates 12264404 C 13179524 X 41513853 1553886 167650 1721536 39792317 0 39792317 40671003 79000 79000 40592003 0 40592003 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 33,431. Direct Fundraising Expenses 45,569. Change in Beneficial Interest in Perpetual Trust 88,650. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 33,431. Direct Fundraising Expenses 45,569. Clippard Golf Outing 32590 32590 18319 2337 Northern KY Golf Outing 32580 32580 10138 2551 2 19107 19107 12224 84277 84277 28457 17112 45569 -45569 1 Scholarships to High School Seniors 6 2700 FMV Scholarships for Camp Ernst Counselors 2 3000 FMV Part I, Line 2: Recipients of scholarships awarded by to the YMCA's Black and Latino 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. Scholarship funds are fowarded directly to the schools and not the students. X 0 1 X X X 1 0 0 0 0 0 0 0 0 Myrita Craig COO - Resigned 7/17 176069 0 0 0 0 0 11435 0 641 0 188145 0 0 0 Stephen J Pohlman CFO 163279 0 0 0 0 0 16825 0 9382 0 189486 0 0 0 Jorge Perez CEO/President 187055 0 0 0 0 0 18346 0 9064 0 214465 0 0 0 Dennis Saulnier VP HR & Leadership 133827 0 0 0 0 0 13800 0 5349 0 152976 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. Part I, Line 4a Myrita Craig received a severance package in the amount of $60,888, which is included in her total earnings as listed below. X 23 617679 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 2017, 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 88,650. 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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