2026-08-27T10:26:32-05:00 2025-12-31 310796034 FLAGEL HUBER FLAGEL 3400 SOUTH DIXIE DRIVE DAYTON OH 45439 990 2025-01-01 310537517 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER DAYTON YOUN 9372235201 118 W FIRST STREET 900 DAYTON OH 454021150 STEVEN W CONKLIN V.P. FINANCE 9372235201 2026-08-24 1 KEVIN HAGSTROM P01342096 9372993400 2025 2025-03-06 01:10:19Z YMCA OF GREATER DAYTON STEVEN W CONKLIN 118 W FIRST STREET 900 DAYTON OH 454021150 54703571 0 X WWW.DAYTONYMCA.ORG X 1882 OH CHARITY ENRICHING FAMILY, SPIRITUAL, SOCIAL, MENTAL AND PHYSICAL WELL-BEING FOR ALL 37 37 2323 690 0 0 6190717 6293016 30822549 33568956 911381 -6935845 1276063 12394721 39200710 45320848 0 10915000 0 0 21364391 22604583 0 0 277883 15970691 17330868 37335082 50850451 1865628 -5529603 73718191 68941904 25981308 25775083 47736883 43166821 X 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 ANNUAL FINANCIAL ASSISTANCE OF APPROXIMATELY $1,400,000 AND $1,500,000 TO ELIGIBLE COMMUNITY MEMBERS IN 2025 AND 2024, RESPECTIVELY. 0 0 18733043 18844411 HEALTHY LIVING - OUR 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. 14787943 14500370 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. 3961638 224175 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. EXAMPLES OF SOCIAL RESPONSIBILITY PROGRAMS ARE CPR AND FIRST AID TRAINING, SPLASH WEEK, CHRISTIAN EMPHASIS ACTIVITIES, AND FOOD SERVICES INCLUDING HEALTHY VENDING. 10915000 10915000 FORGIVENESS OF DEBT TO THE YMCA FOUNDATION RELATED TO THE UNWINDING OF THE REACH NMTC PROJECT RELTED TO THE CONSTRUCTION OF HTE XENIA BRANCH. 10915000 10915000 48397624 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 104 0 1 2323 1 0 0 0 0 0 0 0 0 0 0 X 37 37 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X X X THE ORGANIZATION 9372235201 118 W FIRST STREET 900 DAYTON OH 454021150 STEPHEN J AXTELL DIRECTOR 1.00 X 0 0 0 NEIL BAILEY DIRECTOR 1.00 X 0 0 0 CLIFFORD BISHOP DIRECTOR 1.00 X 0 0 0 GARY BLAKE DIRECTOR 1.00 X 0 0 0 SUSAN BLASIK-MILLER DIRECTOR 1.00 X 0 0 0 WYLIE BODDIE DIRECTOR 1.00 X 0 0 0 DAVID BOWMAN DIRECTOR 1.00 X 0 0 0 BEN BRABENDER DIRECTOR 1.00 X 0 0 0 CRAIG J BROWN DIRECTOR 1.00 X 0 0 0 TYLER CARVER SECRETARY 1.00 X 0 0 0 DIANE CHARRON DIRECTOR 1.00 X 0 0 0 RYAN CRONIN DIRECTOR 1.00 X 0 0 0 MARK D'URSO DIRECTOR 1.00 X 0 0 0 J NORMAN ECKSTEIN DIRECTOR 1.00 X 0 0 0 RICHARD GOULD DIRECTOR 1.00 X 0 0 0 APRIL HALE DIRECTOR 1.00 X 0 0 0 J STEPHEN HERBERT DIRECTOR 1.00 X 0 0 0 MICHELLE L KAYE CHAIR 1.00 X 0 0 0 JOHN KEENAN DIRECTOR 1.00 X 0 0 0 EDWARD KIMBALL JR DIRECTOR 1.00 X 0 0 0 JOHN KOPILCHACK VICE CHAIR 1.00 X 0 0 0 RYAN KUTTER DIRECTOR 1.00 X 0 0 0 JOHN LAROCK DIRECTOR 1.00 X 0 0 0 ALEXIS LARSEN DIRECTOR 1.00 X 0 0 0 WILLIAM LEBOEUF DIRECTOR 1.00 X 0 0 0 BILLIE LUCENTE-BAKER DIRECTOR 1.00 X 0 0 0 TOMMY MCGUFFEY JR DIRECTOR 1.00 X 0 0 0 JOSEPH C OEHLERS DIRECTOR 1.00 X 0 0 0 MAX PLUNKETT DIRECTOR 1.00 X 0 0 0 CHRISTINE PURDY DIRECTOR 1.00 X 0 0 0 PERK REICHLEY DIRECTOR 1.00 X 0 0 0 GREG ROBERTO DIRECTOR 1.00 X 0 0 0 VINCENT L RUSSELL DIRECTOR 1.00 X 0 0 0 FRED C SETZER JR DIRECTOR 1.00 X 0 0 0 BONNIE E SMITH IMMEDIATE PAST CHAIR 1.00 X 0 0 0 CHRIS TOBEY DIRECTOR 1.00 X 0 0 0 DANIEL TRYON DIRECTOR 1.00 X 0 0 0 DALE J BRUNNER PRESIDENT AND CEO 55.00 X 366764 0 40657 STEVE CONKLIN VP FINANCE AND CFO 55.00 X 138888 0 22430 JOSH SULLENBERGER VP OF OPERATIONS 55.00 X 189443 0 42310 DAVID THOMPSON VP OF ASSOCIATION ADVANCEMENT 55.00 X 147002 0 30199 VICKIE DANNALS EXECUTIVE DIRECTOR - CHILDCARE 55.00 X 108389 0 20242 JOSH HAYNES BRANCH EXECUTIVE DIRECTOR 55.00 X 119494 0 14339 TODD BRINKMAN BRANCH EXECUTIVE DIRECTOR 55.00 X 100676 0 32391 1170656 0 202568 7 0 1 0 0 4120241 2172775 6293016 HEALTHY LIVING 624100 18844411 18844411 YOUTH DEVELOPMENT 624110 14500370 14500370 SOCIAL RESPONSIBILITY 611710 224175 224175 33568956 652025 652025 2470339 1008077 1462262 1462262 1232223 230039 203914 10000 0 7801784 203914 -7791784 -7587870 -7791784 203914 62520 115951 -53431 -53431 151966 456911 -304945 -304945 CANCELLATION OF DEBT 900099 10915000 10915000 MISCELLANEOUS 813410 375835 375835 11290835 45320848 27080285 0 11947547 10915000 10915000 695094 18944 584864 91286 17758979 17694797 42367 21815 1194997 1100758 74588 19651 1526599 1272044 239139 15416 1428914 1357336 57814 13764 110675 110675 67400 67400 3649714 3505771 143943 1580065 1421195 158870 2547757 2448819 98938 626959 505839 121120 641969 316537 325432 389515 327299 62216 3020614 2958618 61996 SUPPLIES AND SERVICES 2275863 2146019 13893 115951 REPAIRS AND MAINTENANCE 1543277 1543126 151 BAD DEBTS 579693 579693 OTHER 297367 285829 11538 50850451 48397624 2174944 277883 2640897 1885364 1847831 466391 2426680 1535590 18159900 10720000 822553 556648 79388676 43142082 31096955 36246594 15341628 16385416 1381747 1145901 73718191 68941904 2934437 3431201 1623221 1353821 6345961 9734939 9568703 6059396 5508986 5195726 25981308 25775083 X 45226497 42174227 2510386 992594 47736883 43166821 73718191 68941904 X -5529603 1094756 -135215 X X 0 1 X 1 1 1 X 3018520 11231339 10843490 6190717 6293016 37577082 3018520 11231339 10843490 6190717 6293016 37577082 2398750 35178332 1922954 1931671 2446668 2849814 3122365 12273472 239242 208190 371613 494137 3898776 5211958 55062512 141012687 0.63890 0.71150 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2021 AMOUNT: $ 173,967. 2022 AMOUNT: $ 194,603. 2023 AMOUNT: $ 334,510. 2024 AMOUNT: $ 467,423. 2025 AMOUNT: $ 375,835. SPECIAL EVENT GROSS RECEIPTS - 2021 AMOUNT: $ 65,275. 2022 AMOUNT: $ 13,587. 2023 AMOUNT: $ 37,103. 2024 AMOUNT: $ 26,714. 2025 AMOUNT: $ 62,520. FORGIVENESS OF NOTES RECEIVABLE - 2025 AMOUNT: $ -7,454,579. FORGIVENESS OF LONG TERM DEBT - 2025 AMOUNT: $ 10,915,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3724120 2375 569578 160973 4135100 3341200 10893 392480 20453 3724120 3303675 466686 429161 3341200 3990140 6408 -652737 40136 3303675 3201507 466651 477172 155190 3990140 0.87000 0.13000 0.00000 0 0 2777979 2777979 58128421 31519470 26608951 3070734 1904860 1165874 14782814 9245298 5537516 628728 472454 156274 36246594 INTEREST RATE SWAP LIABILITY 229668 UNEARNED LEASE REVENUE 4006587 UNAMORTIZED DEBT ISSUANCE COSTS -203091 OPERATING LEASE LIABILITY 1162562 5195726 X 49458674 1094756 1597346 1445724 4137826 45320848 0 45320848 54028736 1597346 1580939 3178285 50850451 0 50850451 PART X, LINE 2: 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, 2025. THE Y BELIEVES IT IS NO LONGER SUBJECT TO POTENTIAL INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 35,623. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -170,838. SPECIAL EVENTS COSTS RECLASSIFIED ON FORM 990 115,951. COST OF GOODS SOLD RECLASSIFIED ON FORM 990 456,911. RENTAL EXPENSES RECLASSIFIED ON FORM 990 1,008,077. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS COSTS RECLASSIFIED ON FORM 990 115,951. COST OF GOODS SOLD RECLASSIFED ON FORM 990 456,911. RENTAL EXPENSES RECLASSIFIED ON FORM 990 1,008,077. ANNUAL CAMPAIGN 62520 62520 115951 62520 62520 115951 115951 -53431 1 YMCA OF GREATER DAYTON FOUNDATION LLC 118 W FIRST ST SUITE 900 DAYTON OH 45402 822904754 501(C)(3) 0 10915000 BOOK FORGIVENESS OF DEBT FORGIVENESS OF DEBT RELATED TO NMTC FUNDING STRUCTURE FOR CONSTRUCTION OF XENIA BRANCH 1 X X X 0 0 0 0 0 0 0 0 0 DALE J BRUNNER PRESIDENT AND CEO 366764 0 0 0 0 0 40657 0 0 0 407421 0 0 0 JOSH SULLENBERGER VP OF OPERATIONS 189443 0 0 0 0 0 23877 0 18433 0 231753 0 0 0 DAVID THOMPSON VP OF ASSOCIATION ADVANCEMENT 147002 0 0 0 0 0 18737 0 11462 0 177201 0 0 0 STEVE CONKLIN VP FINANCE AND CFO 138888 0 0 0 0 0 10968 0 11462 0 161318 0 0 0 A DAYTON-MONTGOMERY COUNTY PORT AUTHORITY 311718326 000000000 2014-06-02 8706750 REFI OF DEBT USED FOR CONSTRUCTION OF FACILITIES 0 0 0 B GREENE COUNTY PORT AUTHORITY 316000271 000000000 2017-12-28 3400000 DEBT FOR CONSTRUCTION OF NEW FACILITIES 0 0 0 C DAYTON-MONTGOMERY COUNTY PORT AUTHORITY 311718326 000000000 2024-12-19 3900000 DEBT FOR CONSTRUCTION TO UPDATE FACILITIES 0 0 0 A 8706750 115000 8591750 2014 0 0 1 1 B 3400000 3400000 2017 0 0 1 1 C 3900000 3842300 2025 0 0 0 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 A 1 1 1 PNC BANK 10.000000000000 1 0 0 0 1 B 1 0 1 PNC BANK 30.000000000000 1 0 0 0 1 C 1 0 1 PNC BANK 5.000000000000 1 0 0 0 1 A 0 B 0 C 0 FORM 990, PART VI, SECTION B, LINE 11B THE Y'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, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE FORMS ARE REQUIRED TO BE COMPLETED EACH YEAR, AND FOLLOW-UP IS CONDUCTED TO ENSURE 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, SECTION B, LINE 15A THE FOLLOWING IS USED TO ESTABLISH THE COMPENSATION OF THE Y'S CEO: COMPENSATION COMMITTEE, FORMS 990 OF OTHER ORGANIZATIONS, BOARD APPROVAL. FORM 990, PART VI, SECTION C, LINE 18 FINANCIAL STATEMENTS AND FORM 990 ARE PROVIDED TO GUIDESTAR AND ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY IS PROVIDED ON THE Y'S WEBSITE. ANNUAL AUDIT REPORTS, FORM 990, ARTICLES OF INCORPORATION AND CODE OF REGULATIONS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 35,623. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENTS -170,838. FORM 990,PART XII, LINE 2C THE Y HAS APPOINTED ITS FINANCE COMMITTEE WITH OVERSIGHT RESPONSIBILITIES FOR THE AUDIT. YMCA OF GREATER DAYTON FOUNDATION LLC 118 W FIRST ST SUITE 900 DAYTON OH 454021111 822904754 SUPPORT OF YMCA OF GREATER DAYTON OH 501(C)(3) LINE 12A, I 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 YMCA OF GREATER DAYTON FOUNDATION K 793137 FACILITY LEASE AGREEMENT YMCA OF GREATER DAYTON FOUNDATION Q 793137 ACTUAL CASH PAYMENTS YMCA OF GREATER DAYTON FOUNDATION B 10915000 VALUE OF DEBT FORGIVEN