2023-06-30T15:38:51-04:00 2022-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2022-01-01 350868206 YOUNG MENS CHRISTIAN ASSN OF MADISON COUNTY INC YOUN 7656447796 28 WEST 12TH STREET ANDERSON IN 46016 MARK SPRINGER CEO 7655293804 2023-06-13 true MARK SPRINGER XXX-XX-XXXX false THOMAS A ROBERTS P00997867 7652847554 2023-06-13 2022 2023-04-26 12:10:37Z MARK SPRINGER 28 W 12TH STREET ANDERSON IN 46016 1642480 false X WWW.YMCAMADCO.ORG X 1937 IN THE YMCA IS AN AGENCY THAT STRIVES TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A SPIRIT, MIND AND BODY FOR ALL. WE WORK HARD AT MAKING THIS MISSION A CENTRAL FOCUS OF OUR PROGRAMS. THE YMCA PROGRAM FEES ARE GENERALLY BASED UPON COVERING THE DIRECTLY RELATED EXPENSES. WE HAVE A POLICY THAT STATES WE WILL MAKE OUR MEMBERSHIP AVAILABLE TO ALL, REGARDLESS OF THEIR FINANCIAL ABILITY TO PAY. NO ONE IS TURNED AWAY BECAUSE OF AN INABILITY TO PAY THE NORMAL MEMBERSHIP FEE. A LIMITED AMOUNT OF PROGRAM FEES ARE WAIVED FOR NEEDY PARTICIPANTS AS DETERMINED BY THEIR ABILITY TO PAY THE NORMAL PROGRAM FEE. 7 7 243 100 0 396977 750649 620224 868763 0 26578 23068 1043779 1642480 0 0 697296 1100870 0 115008 406061 519420 1103357 1620290 -59578 22190 287135 362929 245318 298922 41817 64007 X THE YMCA IS AN AGENCY THAT STRIVES TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A SPIRIT, MIND AND BODY FOR ALL. WE WORK HARD AT MAKING THIS MISSION A CENTRAL FOCUS OF OUR PROGRAMS. THE YMCA PROGRAM FEES ARE GENERALLY BASED UPON COVERING THE DIRECTLY RELATED EXPENSES. WE HAVE A POLICY THAT STATES WE WILL MAKE OUR MEMBERSHIP AVAILABLE TO ALL, REGARDLESS OF THEIR FINANCIAL ABILITY TO PAY. NO ONE IS TURNED AWAY BECAUSE OF AN INABILITY TO PAY THE NORMAL MEMBERSHIP FEE. A LIMITED AMOUNT OF PROGRAM FEES ARE WAIVED FOR NEEDY PARTICIPANTS AS DETERMINED BY THEIR ABILITY TO PAY THE NORMAL PROGRAM FEE. false false 495551 622661 YOUTH - PROMOTE AND PROVIDE FAMILY LIFE, RECREATION AND PHYSICAL ACTIVITY IN A CHRISTIAN ATMOSPHERE (IN EXCESS OF 3,000 PERSONS BENEFITED). 238364 10549 ADULT & HEALTH SERVICE - PROMOTE AND PROVIDE FAMILY LIFE, RECREATION AND PHYSICAL ACTIVITY IN A CHRISTIAN ATMOSPHERE (IN EXCESS OF 2,500 PERSONS BENEFITED). 457885 235553 MEMBERSHIP - PROMOTE AND PROVIDE FAMILY LIFE, RECREATION AND PHYSICAL ACTIVITY IN A CHRISTIAN ATMOSPHERE (IN EXCESS OF 6,000 PERSONS BENEFITED). 1191800 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 243 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false true false true true true true true true true true false IN X X YOUNG MENS CHRISTIAN ASSN OF MADISON COUNTY INC 7656447796 28 WEST 12 STREET ANDERSON IN 46016 STEPHEN MASTERS CVO/ BOARD C 2.00 X X 0 0 0 LARRY MECHEM JR VICE PRESIDE 2.00 X X 0 0 0 MELISSA BRISCO SECRETARY 2.00 X X 0 0 0 MIKE AUSTIN BOARD MEMBER 1.00 X 0 0 0 KIM BARNHART BOARD MEMBER 1.00 X 0 0 0 DAVE CRAVENS BOARD MEMBER 1.00 X 0 0 0 CLARK SIMPSON BOARD MEMBER 1.00 X 0 0 0 MARK SPRINGER CEO 40.00 X 86158 0 0 86158 false false false 750649 750649 PROGRAM FEES 633210 633210 MEMBERSHIP DUES 235553 235553 868763 1848 1848 1848 1848 463 463 463 SPECIAL EVENTS 13631 13631 MISCELLANEOUS 7126 7126 20757 1642480 868763 23068 86158 60310 17232 8616 894726 626309 178945 89472 34453 24118 6891 3444 85533 59873 17107 8553 10532 10532 28902 14231 14671 2018 2018 7738 4057 1158 2523 105219 84175 21044 4681 4681 2313 2313 5414 5414 36191 28953 7238 24257 19406 4851 PROGRAM SUPPLIES 138513 138513 RENTAL AND MAINTENANCE 121943 97554 24389 DUES 22074 22074 MISCELLANEOUS 7225 5233 1992 2400 2400 1620290 1191800 313482 115008 38625 30660 10183 2548 20462 970544 731189 238327 239355 69904 287135 362929 54187 56758 1044 1487 177368 165391 12719 75286 245318 298922 X 41817 64007 41817 64007 287135 362929 22190 X false true X true false X 191594 176951 381943 396977 750649 1898114 630756 706695 501007 620224 868763 3327445 25256 265228 33775 23412 20757 368428 847606 1148874 916725 1040613 1640169 5593987 5593987 332255 3983 2951 3166 1848 344203 332255 3983 2951 3166 1848 344203 1179861 1152857 919676 1043779 1642017 5938190 0.94200 0.93200 0.06000 0.07000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 970544 731189 239355 239355 RIGHT OF USE ASSETS 69904 69904 RIGHT OF USE LIABILITIES 69904 FINANCE LEASE 5382 75286 X 1642480 1642480 1642480 1620290 1620290 1620290 SCHEDULE D, PAGE 3, PART X THE YMCA RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY- THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. THE YMCA HAS EXAMINED THIS ISSUE AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES. THE YMCA'S FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS FOR 2019, 2020, AND 2021 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE INDIANA DEPARTMENT OF REVENUE. RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THEY ARE FILED. FORM 990 - ORGANIZATION'S MISSION THE YMCA IS AN AGENCY THAT STRIVES TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A SPIRIT, MIND AND BODY FOR ALL. WE WORK HARD AT MAKING THIS MISSION A CENTRAL FOCUS OF OUR PROGRAMS. THE YMCA PROGRAM FEES ARE GENERALLY BASED UPON COVERING THE DIRECTLY RELATED EXPENSES. WE HAVE A POLICY THAT STATES WE WILL MAKE OUR MEMBERSHIP AVAILABLE TO ALL, REGARDLESS OF THEIR FINANCIAL ABILITY TO PAY. NO ONE IS TURNED AWAY BECAUSE OF AN INABILITY TO PAY THE NORMAL MEMBERSHIP FEE. A LIMITED AMOUNT OF PROGRAM FEES ARE WAIVED FOR NEEDY PARTICIPANTS AS DETERMINED BY THEIR ABILITY TO PAY THE NORMAL PROGRAM FEE. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS RECEIVE FREE USE OF THE FACILITIES FOR THEIR TERM OF SERVICE. FORM 990, PAGE 6, PART VI, LINE 10B WRITTEN POLICIES OF THE YMCA ARE THE SAME FOR ALL BRANCHES. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY THE YMCA'S ACCOUNTING FIRM AND IS REVIEWED BY THE BUSINESS MANAGER AND CEO. FORM 990, PAGE 6, PART VI, LINE 12C ALL REPRESENTATIVES MUST COMPLETE, ON AN ANNUAL BASIS, A CONFLICT OF INTEREST DISCLOSURE FORM TO BE REVIEWED BY THE BOARD OF DIRECTORS. ANY POTENTIAL CONFLICT OF INTEREST FOR ANY BOARD MEMBER OR COMMITTEE MEMBER MAY BE CAUSE FOR IMMEDIATE WITHDRAWAL FROM FURTHER CONSIDERATION, WHICH SHALL THEN BE RECORDED IN THE MINUTES OF ANY MEETING IN WHICH A CONFLICT HAS BEEN RECOGNIZED. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF THE CEO IS REVIEWED BY THE EXECUTIVE BOARD, INCLUDED IN THE ANNUAL BUDGET, AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION IS REVIEWED BY THE CEO, DOCUMENTED IN THE ANNUAL BUDGET, AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 THE YMCA'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE YMCA'S FORM 990 IS BOTH AVAILABLE UPON REQUEST AND ONLINE AT WWW.GUIDESTAR.ORG.