2018-08-06T08:00:09-05:00 2017-12-31 990 2017-01-01 344428262 Young Men's Christian Association of Greater Toledo YOUN 4197298135 1500 N Superior St 2nd Floor Toledo OH 43604 Phil Platz CFO 2018-08-06 2017 2022-09-23 18:48:47Z YMCA and JCC of Greater Toledo Brad Toft 1500 N Superior St 2nd Floor Toledo OH 43604 30382919 false X WWW.YMCATOLEDO.ORG X 1865 OH TO ENHANCE THE GENERAL WELFARE OF THE COMMUNITY THROUGH A VARIETY OF SPIRITUAL, SOCIAL, MENTAL, AND PHYSICAL ACTIVITIES. 41 40 2429 41 0 0 5853033 6236256 22012373 22295163 150871 148842 1454987 1648586 29471264 30328847 1417376 1507216 0 0 15015858 15871548 0 0 630046 12263051 12862075 28696285 30240839 774979 88008 30964759 30521173 16141599 14956257 14823160 15564916 X TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL AND TO SERVE THE NEEDS OF THE ENTIRE COMMUNITY IN A MANNER CONSISTENT WITH JEWISH VALUES. false false 15561977 0 12237582 MEMBERSHIP PROGRAM SERVICES--PROGRAMS DESIGNED TO MEET SPECIFIC EDUCATIONAL, CULTURAL, EMOTIONAL, SPIRITUAL, PHYSICAL TRAINING OR OTHER NEEDS OF SPECIFIC NEIGHBORHOODS OR TARGET GROUPS. SERVING 263,536 PARTICIPANTS DURING 2017. 5344236 0 6411334 CHILD CARE--PROVIDING CARE FOR CHILDREN FROM SIX WEEKS TO 12 YEARS OF AGE IN EARLY EDUCATION AND CARE, AND AFTERSCHOOL CARE PROGRAMS THAT BUILD AND SUPPORT THE DEVELOPMENTAL NEEDS OF YOUNG CHILDREN. SERVING 3,966 PARTICIPANTS DURING 2017. (INCLUDES GOVERNMENTAL REVENUE SOURCES WHICH ARE CLASSIFIED AS CONTRIBUTIONS IN ADDITION TO PROGRAM REVENUE LISTED ABOVE). 4567807 0 4648285 CAMPING--RESIDENTIAL OVERNIGHT EXTENDED LIVING PROGRAM IN A NON-URBAN SETTING FOR PEOPLE OF ALL AGES, SERVING 18,155 PARTICIPANTS DURING 2017. 1925216 5000 0 AT RISK YOUTH AND DISADVANTAGED FAMILIES--PROGRAMS PROVIDE LIFE-SKILLS TRAINING, LEADERSHIP DEVELOPMENT, JOB READINESS, TUTORING AND MENTORING FOR DISADVANTAGED YOUNG PEOPLE AND THEIR FAMILIES. 1925216 5000 27399236 true true false false false false false false false true true false false true false true true false false false false false false false true false false false false true false false false false false false true false true false false false false false false false false true 66 0 true 2429 true false false false false false false true false false false X 41 40 false false false false false false false true true false false true true true true true true true true false MI OH X X PHIL PLATZ 4197298135 1500 N SUPERIOR STREET TOLEDO OH 43604 Chuck Parcher Chairman 3.0 X X 0 0 0 Tim Alter Trustee 3.0 X 0 0 0 Mike Anderson Trustee for Life 3.0 X 0 0 0 Nathan Anderson Trustee 3.0 X 0 0 0 Rick Anderson Trustee 3.0 X 0 0 0 Richard Bayer Trustee for Life 3.0 X 0 0 0 Kevin Brennan Trustee 3.0 X 0 0 0 Bob Burns Trustee 3.0 X 0 0 0 Chase Canfield Trustee 3.0 X 0 0 0 Mike Collins Trustee 3.0 X 0 0 0 Bruce Denman Trustee for Life 3.0 X 0 0 0 Jon Cousino Trustee 3.0 X 0 0 0 Steve Cotner Trustee 3.0 X 0 0 0 Brian Douglas Trustee 3.0 X 0 0 0 Mike Denman Trustee 3.0 X 0 0 0 Mike Fischer Trustee for Life 3.0 X 0 0 0 Lee Dunn Trustee for Life 3.0 X 0 0 0 Esther Fabian Trustee 3.0 X 0 0 0 Romules Durant Trustee 3.0 X 0 0 0 Brian Gribble Trustee 3.0 X 0 0 0 Karen Fraker Trustee for Life 3.0 X 0 0 0 Jim Gibb Trustee 3.0 X 0 0 0 Ted Jenkins Trustee for Life 3.0 X 0 0 0 Dawn Hall Trustee 3.0 X 0 0 0 Bruce Groves Trustee 3.0 X 0 0 0 Judd Johnson Trustee for Life 3.0 X 0 0 0 Rob Koenig Trustee for Life 3.0 X 0 0 0 Chelsea Khristov Trustee 3.0 X 0 0 0 Matt Roth Trustee 3.0 X 0 0 0 Brian Reid Trustee 3.0 X 0 0 0 Steve Roque Trustee 3.0 X 0 0 0 Mark Rose Trustee for Life 3.0 X 0 0 0 Willie McKether Trustee 3.0 X 0 0 0 Gary Resnick Trustee 3.0 X 0 0 0 Paul Sobb Trustee 3.0 X 0 0 0 Donald Saunders Trustee for Life 3.0 X 0 0 0 Paul Schlatter Trustee for Life 3.0 X 0 0 0 Kathy Rotte Trustee 3.0 X 0 0 0 Cheryl Tyler-Folsom Trustee for Life 3.0 X 0 0 0 Eric Summons Trustee for Life 3.0 X 0 0 0 Tamara Sparks Trustee 3.0 X 0 0 0 Brad Toft President and CEO 40.0 X 250000 0 33100 Casey Holck COO 40.0 X 152082 0 23547 Phillip Platz CFO 40.0 X 135788 0 21925 Glen King Chief Development Officer 40.0 X 127500 0 21126 Mark Brunsman Chief Resource Officer 40.0 X 103017 0 18660 768387 0 118358 5 false true false TAHER INC PO BOX 44719 MADISON WI 537444719 Food service 490909 GEM Inc 6842 Commodore Drive PO Box 716 Toledo OH 436970716 Facility maintenance 404711 NPN 360 1400 SOUTH WOLF ROAD WHEELING IL 60090 Sourcing for marketing materials 230742 Unique Systems 1687 Woodlands Drive Maumee OH 43537 Software services 182742 ALLIED-EAGLE SUPPLY CO 1801 HOWARD STREET DETROIT MI 48216 Building and maintenance supplies 136278 7 X 136303 0 9835 0 2570922 3519196 130000 6236256 Membership Revenue 9563538 9563538 Resident Camp Revenue 3220619 3220619 Childcare Revenue -- Infant/Toddler/Preschool 2972549 2972549 Childcare Revenue -- School Age 743137 743137 Day Camp Revenue 207852 207852 5587468 5587468 0 0 22295163 148842 0 0 148842 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 61820 9835 5031 56789 0 56789 0 0 0 0 0 0 86451 49041 37410 0 0 37410 SUNDRY INCOME 900099 1554387 1554387 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1554387 30328847 23849550 0 243041 5000 5000 1502216 1502216 0 0 0 0 621242 0 477292 143950 0 0 0 0 12329170 11262073 700825 366272 587532 536417 33489 17626 1198654 956309 226185 16160 1134950 997779 106535 30636 0 0 0 0 15450 0 15450 0 47400 0 47400 0 0 0 0 0 0 0 14068 0 14068 0 2350318 2213935 136383 0 259789 68081 136306 55402 1501564 1399426 102138 0 0 0 0 0 0 0 0 0 3480058 3417752 62306 0 295559 275395 20164 0 0 0 0 0 273061 143186 129875 0 517589 455256 62333 0 309901 274631 35270 0 1985711 1973406 12305 0 371143 341017 30126 0 BANK CHARGES 415542 251736 163806 0 MAINTENANCE 647665 473586 174079 0 377257 290407 86850 0 30240839 26837608 2773185 630046 1321425 221291 0 0 42008 7023 888499 806883 0 0 0 0 0 56714 55586 152124 208465 52966311 28232351 25026836 24733960 69362 71075 0 0 0 0 3407791 4416890 30964759 30521173 1453579 1659445 0 0 1493342 1198154 1185000 785000 0 0 0 12009678 11313658 0 0 0 0 16141599 14956257 X 12304751 13035970 295945 30011 2222464 2498935 0 0 0 14823160 15564916 30964759 30521173 X 88008 525074 0 0 0 128674 X false true X true true true X 8228048 8317322 8249248 5853033 6236256 36883907 20944745 20529294 20513962 22097146 22381614 106466761 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29172793 28846616 28763210 27950179 28617870 143350668 88696 123468 62095 151263 98132 523654 0 0 0 0 0 0 88696 123468 62095 151263 98132 523654 142827014 10984 272313 36358 148650 148842 617147 0 0 0 0 0 0 10984 272313 36358 148650 148842 617147 0 0 0 0 0 0 198886 432181 311423 311486 504644 1758620 29382663 29551110 29110991 28410315 29271356 145726435 0.9801 0.9822 0.0042 0.0037 X Schedule A, Part III, Line 12 Explanation for other income Miscellaneous Fundraising gross receipts Schedule A, Part III, Line 12 Other Income DESCRIPTION - FUNDRAISING GROSS RECEIPTS, COLUMN A - 198886.0, COLUMN B - 432181.0, COLUMN C - 311423.0, COLUMN D - 311486.0, COLUMN E - 504644.0, COLUMN F - 1758620.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3470634 663195 468158 8865 4593122 3256812 84787 137586 8551 3470634 3259567 15700 -18455 0 3256812 3012045 174277 73245 0 3259567 2554633 33206 424206 0 3012045 0.66 0.34 0.0 true false 1878060 1878060 38229567 18355069 19874498 1729853 1172034 557819 11128831 8705248 2423583 0 0 0 24733960 BENEFICIAL INTEREST IN PERPETUAL TRUST 1469096 INTEREST IN FOUNDATION 2947794 Other 0 4416890 0 X 31547467 525074 0 0 182746 707820 30839647 0 -510800 -510800 30328847 30805711 0 0 0 564872 564872 30240839 0 0 30240839 Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE INTENDED TO SUPPORT THE LONG TERM OPERATIONS OF THE YMCA OF GREATER TOLEDO WHICH INCLUDE FACILITY UPKEEP, PROGRAM SUPPORT AND DONOR RESTRICTED AMOUNTS RELATED TO CAPITAL IMPROVEMENTS. THE ENDOWMENT FUNDS ARE HELD AT THE TOLEDO COMMUNITY FOUNDATION FOR THE BENEFIT OF THE YMCA OF GREATER TOLEDO. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE YMCA HAS RECEIVED TAX-EXEMPT STATUS FROM THE INTERNAL REVENUE SERVICE UNDER SECTION 501(C)(3); THEREFORE, A PROVISION FOR INCOME TAXES HAS NOT BEEN INCLUDED IN THE FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE YMCA AND RECOGNIZE A TAX LIABILITY IF THE YMCA HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE YMCA, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014 AND 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE YMCA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JANUARY 1, 2013. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Increase in Interest in Perpetual Trust - 128674 Expenses Reported on Part VIII Line 8b - 5031 Expenses Reported on Part VIII Line 10b - 49041 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Reclassification of sales tax collected and remitted to the state - -510800 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Expenses Reported on Part VIII Line 8b - 5031 Expenses Reported on Part VIII Line 10b - 49041 Reclassification of sales tax collected and remitted to the state - 510800 For Your Y 71655 9835 61820 0 0 5031 0 0 0 0 0 71655 9835 61820 0 0 5031 0 0 0 5031 56789 X X X false false false false false false false false false Brad Toft President and CEO 245200 0 0 0 4800 0 23750 0 9350 0 283100 0 0 0 Casey Holck COO 152082 0 0 0 0 0 14448 0 9099 0 175629 0 0 0 Phillip Platz CFO 135788 0 0 0 0 0 12900 0 9025 0 157713 0 0 0 MARGARET KING SPOUSE OF GLEN KING 34920 SALARY PAID FOR SERVICES PROVIDED TO THE ORGANIZATION false CASEY KOENIG SPOUSE OF ROBERT KOENIG 48250 SALARY PAID FOR SERVICES PROVIDED TO THE ORGANIZATION false Schedule L, Part IV Business transactions involving interested persons: (A) Name of person: Margaret King (D) Description of transaction: salary paid for services provided to the organization (A) Name of person: Casey Koenig (B) Relationship between interested person and organization: spouse of Robert Koenig (D) Description of transaction: salary paid for services provided to the organization X 1 130000 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Real estate - Residential - Number of contributions Form 990, Part III, Line 4d Description of other program services (Expenses $ 1,925,216 including grants of $ 5,000)(Revenue $ 0) AT RISK YOUTH AND DISADVANTAGED FAMILIES--PROGRAMS PROVIDE LIFE-SKILLS TRAINING, LEADERSHIP DEVELOPMENT, JOB READINESS, TUTORING AND MENTORING FOR DISADVANTAGED YOUNG PEOPLE AND THEIR FAMILIES. Form 990, Part VI, Line 11b Review of form 990 by governing body A DETAILED REVIEW OF FORM 990 IS COMPLETED BY THE CEO AND CFO PRIOR TO FILING. EACH BOARD MEMBER IS GIVEN FORM 990 PRIOR TO FILING AND THE BOARD IS ALLOTTED TIME TO ASK QUESTIONS REGARDING THE FORM. Form 990, Part VI, Line 12c Conflict of interest policy EACH YEAR THE YMCA OF GREATER TOLEDO SENDS A CONFLICT OF INTEREST POLICY STATEMENT AND DISCLOSURE FORM TO ALL TRUSTEES, CORPORATE COMMITTEE MEMBERS, AND ALL FULL TIME STAFF MEMBERS. COLLECTION OF THE COMPLETED FORMS IS MONITORED BY THE CFO. CONFLICTS ARE NOTED AND COMMUNICATED TO THE CHAIR OF THE BOARD OF TRUSTEES, IT IS THEN EXPECTED THAT THOSE WITH CONFLICTS WILL ABSTAIN FROM ANY VOTES ON MATTERS WHERE THERE IS A CONFLICT, THESE ABSTENTIONS ARE DULY NOTED IN THE MINUTES OF THE MEETING. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES MEETS TO SET THE COMPENSATION RANGES FOR THE CEO, OTHER MANAGEMENT, AND OTHER STAFF WITH FAMILIAL RELATIONS. THE COMMITTEE USES THE HAY STUDY TO SET POINT VALUES FOR LONGEVITY, EXPERIENCE, RESPONSIBILITY, BUDGET SIZE, PROBLEM SOLVING, AND OTHER SKILLS. ADDITIONALLY THEY USE AND INDEPENDENT SALARY STUDY PREPARED BY A FIRM SPECIALIZING IN COMPENSATION SYSTEMS. THE COMMITTEE THEN PASSES THE RECOMMENDED RANGES ON TO THE GROUPS WITHIN THE BOARD OF TRUSTEES FOR REVIEWING THE PERFORMANCE OF THE CEO FOR THEIR USE. THE BOARD OF TRUSTEES REVIEWS THE INFORMATION AND THE RECOMMENDED SALARY FOR THE CEO IS VOTED ON BY THE TRUSTEES AS DOCUMENTED IN THE MINUTES. ADDITIONAL RANGES ARE ALSO PROVIDED TO MANAGEMENT FOR THEIR USE IN EVALUATING SENIOR STAFF. THIS PROCESS WAS LAST CONDUCTED IN 2017. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES MEETS TO SET THE COMPENSATION RANGES FOR THE CEO, OTHER MANAGEMENT, AND OTHER STAFF WITH FAMILIAL RELATIONS. THE COMMITTEE USES THE HAY STUDY TO SET POINT VALUE FOR LONGEVITY, EXPERIENCE, RESPONSIBILITY, BUDGET SIZE, PROBLEM SOLVING AND OTHER SKILLS. ADDITIONALLY THEY USE AN INDEPENDENT SALARY STUDY PREPARED BY A FIRM SPECIALIZING IN COMPENSATION SYSTEMS. THE COMMITTEE THEN PASSES THE RECOMMENDED RANGES ON TO THE GROUPS WITHIN THE BOARD OF TRUSTEES FOR REVIEWING THE PERFORMANCE OF THE CEO AND THE SVP OF DEVELOPMENT FOR THEIR USE. THE BOARD OF TRUSTEES REVIEWS THE INFORMATION AND THE RECOMMENDED SALARY FOR THE CEO AND SVP OF DEVELOPMENT IS VOTED ON BY THE TRUSTEES AS DOCUMENTED IN THE MINUTES. ADDITIONAL RANGES ARE ALSO PROVIDED TO MANAGEMENT FOR THEIR USE IN EVALUATING SENIOR STAFF. THIS PROCESS WAS LAST CONDUCTED IN 2017. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 5587468, Related or Exempt Function Revenue: 5587468, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, 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 Increase in interest in perpetual trust - 128674; Form 990, Part XII, Line 2c Explanation THE PROCESS USED BY THE ORGANIZATION'S COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT DID NOT CHANGE FROM THE PRIOR YEAR. Form 990, Part I, Line 1 Description of organization mission: To put Christian principles into practice through programs that build healthy spirit, mind and body for all. Form 990, Part III, Line 4D Other Program Services: At risk youth and disadvantaged families--programs provide life skills training, leadership development, job readiness, tutoring and mentoring for disadvantaged young people and their families. Expenses $1,164,374 Including grants of $4,910 Revenue $0 Form 990, Part VI, Section A, Line 2: Mike Anderson, Rick Anderson, and Mary Jo Anderson have a family relationship Form 990, Part VI, Section B, Line 11: A detailed review of the form 990 is completed by the CEO and CFO prior to filing. Each board member is given form 990 prior to filing and the board is allotted time to ask questions regarding the form. Form 990, Part VI, Section B, Line 12C: Each year the YMCA of Greater Toledo sends a conflict of interest policy statement and disclosure form to all trustees, corporate committee members, and all full-time staff members. Collection of the completed forms is monitored by the CFO. Conflicts are noted and communicated to the chair of the board of trustees. It is then expected that those with conflicts will abstain from any votes on matters where there is a conflict. These abstentions are duly noted in the minutes of the meeting. Form 990, Part VI, Section B, Line 15: The Executive Committee of the board of trustees meets to set the compensation ranges for the CEO, other management, and other staff with familial relations. The committee uses the Hay study to set point values for longevity, experience, responsibility, budget size, problem solving, and other skills. Additionally they use an independent salary study prepared by a firm specializing in compensation systems. The committee then passes the recommended ranges on to the groups within the board of trustees for reviewing the performance of the CEO for their use. The board of trustees reviews the information and the recommended salary for the CEO is voted on by the trustees as documented in the minutes. Additional ranges are also provided to management for their use in evaluating senior staff. This process was last conducted in 2017. Form 990, Part VI, Section C, Line 19: The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.