2023-09-08T14:32:43-05:00 2022-12-31 621046406 JOHNSON HICKEY & MURCHISON PC 2215 OLAN MILLS DRIVE CHATTANOOGA TN 37421 990 2022-01-01 620475699 YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN CHATTANOOGA YOUN 4232658834 301 WEST 6TH STREET CHATTANOOGA TN 37402 LAURA LUNDY CFO 4232658834 2023-09-08 1 LAURA LUNDY XXX-XX-XXXX 1 DEREK YOUNG P01350589 4237560052 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z YMCA OF METROPOLITAN CHATTANOOGA LAURA LUNDY 301 WEST 6TH STREET CHATTANOOGA TN 37402 20500458 0 X WWW.YMCACHATTANOOGA.ORG X 1876 TN PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 40 40 1184 1850 9121 8121 4432585 5227527 12165789 14725832 2327187 303918 186484 180387 19112045 20437664 0 0 0 0 9609312 10922382 0 0 550673 7944225 8642703 17553537 19565085 1558508 872579 36212791 34880443 5762005 4782762 30450786 30097681 X THE YMCA OF METROPOLITAN CHATTANOOGA IS AN ORGANIZATION THAT STRENGTHENS COMMUNITY BY NURTURING THE POTENTIAL OF KIDS, PROMOTES HEALTHY LIVING FOR ALL, AND FOSTERS SOCIAL RESPONSIBILITY BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 9763811 11844068 HEALTHY LIVING - THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH HEALTHY LIVING IN SPIRIT, MIND AND BODY. AS A RESULT OVER 50,000 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH. THIS IS PARTICULARLY IMPORTANT AS OUR NATION AND THE GREATER CHATTANOOGA AREA STRUGGLES WITH HEALTH DISPARITIES AND CHRONIC DISEASE, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. SCHOLARSHIPS AND SUBSIDIES ARE OFFERED TO ALL INDIVIDUALS AND FAMILIES IN NEED OF FINANCIAL ASSISTANCE. IN 2022, WE PROVIDED $487,638 OF DIRECT FINANCIAL ASSISTANCE TO INDIVIDUALS WHO OTHERWISE WOULD HAVE FACED ECONOMIC BARRIERS TO PARTICIPATION. 4040234 1715022 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 INCLUDE AFTERSCHOOL ENRICHMENT PROGRAMS AND DAY CAMPS FOR SCHOOL AGE KIDS, PARENT/CHILD PROGRAM SUCH AS ADVENTURE GUIDES, YOUTH SPORTS PROGRAMS, AQUATICS PROGRAMS AND RESIDENT CAMPING EXPERIENCES AS WELL AS JUVENILE DELINQUENCY PREVENTION PROGRAMS. THESE PROGRAMS OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. SCHOLARSHIP AND SUBSIDIES ARE OFFERED TO ALL INDIVIDUALS AND FAMILIES IN NEED OF FINANCIAL ASSISTANCE. IN 2022, WE PROVIDED $212,197 OF DIRECT FINANCIAL ASSISTANCE TO THE INDIVIDUALS INVOLVED IN OUR YOUTH DEVELOPMENT PROGRAMS. 1832036 1292404 SOCIAL RESPONSIBILITY - OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL NEEDS FOR MORE THAN 144 YEARS IN THE GREATER CHATTANOOGA AREA. Y PROGRAMS SUCH AS THE MOBILE MARKET FOR PEOPLE IN THE INNER CITY LIVING IN FOOD DESERTS, OUR FEEDING PROGRAM OF MORE THAN 500,000 MEALS EACH YEAR, AND OUR MOBILE FIT PROGRAM ENRICHES LIVES IN OUR AREA HOUSING PROJECT ARE SOME EXAMPLES OF HOW OUR Y IS DELIVERING PRECIOUS RESOURCES AND SUPPORT THAT HELP EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. WE ALSO MOTIVATE AND PROVIDE OPPORTUNITIES FOR MEMBERS OF OUR COMMUNITY TO GIVE BACK THROUGH VOLUNTEERISM AND PHILANTHROPIC GIVING. IN 2022, WE ENGAGED OVER 1,850 VOLUNTEERS IN OUR PROGRAMS AND OVER 2,000 DONORS TO OUR ANNUAL CAMPAIGN TO PROVIDE FINANCIAL ASSISTANCE FOR THOSE WHO OTHERWISE WOULD NOT BE ABLE TO PARTICIPATE IN OUR PROGRAMS DUE TO ECONOMIC CONSTRAINTS. 15636081 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 77 0 1 1184 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 40 40 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 TN GA X LAURA LUNDY 4232658834 301 W 6TH STREET CHATTANOOGA TN 37402 DENNIS BLANTON METRO BOARD CHAIR 1.00 X X 0 0 0 QUINTIN ALFORD DIRECTOR 1.00 X 0 0 0 PAT NEUHOFF PAST CHAIR 1.00 X 0 0 0 MONTRELL BESLEY DIRECTOR 1.00 X 0 0 0 CHANTEE BOYKIN DIRECTOR 1.00 X 0 0 0 BASSAM ISSA DIRECTOR 1.00 X 0 0 0 ANDREW MCGILL DIRECTOR 1.00 X 0 0 0 DAN GOLDBERG DIRECTOR 1.00 X 0 0 0 MARLO WHITE DIRECTOR 1.00 X 0 0 0 TIM GRANT DIRECTOR 1.00 X 0 0 0 TOM BUKOWSKI DIRECTOR 1.00 X 0 0 0 MICHEAL BROWN DIRECTOR 1.00 X 0 0 0 TONY KILLEN SECRETARY 1.00 X X 0 0 0 WAYNE CARTER DIRECTOR 1.00 X 0 0 0 BRADLEY JORDAN DIRECTOR 1.00 X 0 0 0 DR SUZANNAH BOZZONE DIRECTOR 1.00 X 0 0 0 TERRY HENRY DIRECTOR 1.00 X 0 0 0 CORY HOWARD DIRECTOR 1.00 X 0 0 0 KAREN FAUER DIRECTOR 1.00 X 0 0 0 MARY STEWART-LEWIS DIRECTOR 1.00 X 0 0 0 ROGER HANGER DIRECTOR 1.00 X 0 0 0 LAMAR BROWN DIRECTOR 1.00 X 0 0 0 MICHELLE MEDLOCK VICE CHAIR 1.00 X X 0 0 0 CHRISTIAN CODER DIRECTOR 1.00 X 0 0 0 BOBBY LUSK CHAIR ELECT 1.00 X X 0 0 0 JEFF RAYBURN DIRECTOR 1.00 X 0 0 0 ANDREW HIBBARD DIRECTOR 1.00 X 0 0 0 CONSTANCE MILLER DIRECTOR 1.00 X 0 0 0 CHAD WAMACK DIRECTOR 1.00 X 0 0 0 MIKE BERRY FINANCE CHAIR 1.00 X X 0 0 0 LORI MITCHELL DIRECTOR 1.00 X 0 0 0 MEGHANN NAEGELE CHAIR 1.00 X X 0 0 0 ASH ROBINSON DIRECTOR 1.00 X 0 0 0 ALISON SHAW DIRECTOR 1.00 X 0 0 0 KIM CHAPMAN-NOLAN DIRECTOR 1.00 X 0 0 0 ANGELA NEBLETT DIRECTOR 1.00 X 0 0 0 MARGARET SHEEHAN DIRECTOR 1.00 X 0 0 0 KIM SHUMPERT DIRECTOR 1.00 X 0 0 0 ALNOOR DHANANI DIRECTOR 1.00 X 0 0 0 DAISY MAURY-BALLARD DIRECTOR 1.00 X 0 0 0 RICHARD MADISON CHIEF OPERATING OFFICER 40.00 X 182701 0 30830 BARON HERDELIN-DOHERTY PRESIDENT/CEO 40.00 X 226506 0 39710 LAURA LUNDY TREASURER/CFO 40.00 X 142691 0 14985 551898 0 85525 3 0 1 0 VEGA CORPORATION PO BOX 22937 CHATTANOOGA TN 37422 CONSTRUCTION 383518 TRIANGLE 2 SOLUTIONS 101 5TH AVE W SPRINGFIELD TN 37172 CONSULTING 199144 PERSONIFY PO BOX 735327 DALLAS TX 753735327 OPERATING SAAS 132163 VIKING INDUSTRIAL 3424 DODDS AVE CHATTANOOGA TN 37407 MECHANICAL 122884 ULTIMATE KRONOS GROUP PO BOX 744724 ATLANTA GA 303744724 PAYROLL SAAS 115448 10 334243 3927119 966165 5227527 MEMBERSHIP/PROGRAM FEES 713940 11439899 11439899 PRESCHOOL DEVELOPMENT CTR 713940 995664 995664 BEFORE/AFTER SCHOOL PRG 713940 719358 719358 RESIDENT CAMP 713940 694510 694510 DAY CAMP 713940 597894 597894 278507 278507 14725832 281361 6956 274405 85351 62794 22557 22557 2165 20392 OTHER RESALE ITEMS 900099 122537 122537 RESALE VENDING & CONCESSION 900099 54725 54725 OTHER REVENUE 900099 3125 3125 180387 20437664 14851494 9121 349522 613923 310686 303237 8591743 7102575 1448957 40211 416553 247857 158804 9892 474377 294676 179023 678 825786 618436 180246 27104 12302 6578 5724 29725 15895 13830 681713 364530 317183 278851 145492 127782 5577 7147 1876 5128 143 1531756 1328230 190777 12749 184427 127485 56942 120646 61860 44165 14621 106195 106195 1322691 1322691 321674 321674 SUPPLIES 2474821 2181995 156365 136461 REPAIRS & MAINTENANCE 1147252 1040446 106806 ORGANIZATIONAL DUES 278099 202186 75913 RESALES 145404 145404 19565085 15636081 3378331 550673 5702477 6488578 1215476 943461 184089 188807 121062 93449 43373885 27877053 15121924 15496832 12773726 10167337 1094037 1501979 36212791 34880443 395604 733626 1542028 2030348 1894650 1494650 1657875 271848 524138 5762005 4782762 X 29879709 29353582 571077 744099 30450786 30097681 36212791 34880443 X 872579 -1338289 -3680 116285 X 0 1 X 1 1 1 X 3555020 3008981 3601065 4432585 5227527 19825178 14549778 15580185 12231884 12308589 14851494 69521930 18104798 18589166 15832949 16741174 20079021 89347108 0 0 0 89347108 25353 54442 53519 125613 274405 533332 86516 9121 95637 25353 54442 53519 212129 283526 628969 18130151 18643608 15886468 16953303 20362547 89976077 0.99300 0.99550 0.00700 0.00450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2781867 2781867 34783781 24715340 10068441 3512870 2440175 1072695 2295367 721538 1573829 15496832 GT EMERGING MARKETS, LP 62099 F PALLADIAN PARTNERS V-A, LLC 22376 F PALLADIAN PARTNERS VI-A, LLC 68509 F GT REAL PROPERTY HOLDINGS IV 77132 F PALLADIAN PARTNERS VIII-A, LLC 534422 F GT REAL ASSETS II 305349 F PALLADIAN PARTNERS IX-A, LLC 573644 F PALLADIAN PARTNERS VII, VIII & IX 733509 F GT REAL ASSETS III 459978 F GT PRIVATE EQUITY X-A 175612 F UBS EQUITIES 5971337 F UBS FIXED INCOME 1117894 F UBS COMMODITIES 65476 F 10167337 INTEREST RATE SWAP, DEFERRED CHARGE 20336 OTHER LIABILITIES 86118 LEASE OBLIGATION 417684 524138 X 19215660 -1338289 116285 -1222004 20437664 0 20437664 19565085 0 19565085 0 19565085 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, EXCEPT FOR TAXES PERTAINING TO UNRELATED BUSINESS INCOME, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION HAS UNRELATED BUSINESS INCOME UNDER SECTION 511 OF THE INTERNAL REVENUE CODE. THIS INCOME ARISES FROM INVESTMENT ACTIVITIES. THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. ADDITIONALLY NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS. INTEREST AND PENALTIES WOULD BE RECOGNIZED AS TAX EXPENSE, HOWEVER, THERE IS NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. THE TAX YEARS AFTER 2019 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAP 116,285. X X X 0 0 0 0 0 0 0 0 0 BARON HERDELIN-DOHERTY PRESIDENT/CEO 226506 0 0 0 0 0 23499 0 16211 0 266216 0 0 0 RICHARD MADISON CHIEF OPERATING OFFICER 182701 0 0 0 0 0 18805 0 12025 0 213531 0 0 0 LAURA LUNDY TREASURER/CFO 142691 0 0 0 0 0 0 0 14985 0 157676 0 0 0 A INDUSTRIAL DEVELOPMENT BOARD OF THE CITY OF CHATTANOOGA 521285503 162424CA1 2010-12-01 6900000 REMODEL OF CHATTANOOGA AND CLEVELAND FACILITIES 0 0 0 A 6900000 45800 6854200 2007 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S BYLAWS PROVIDE FOR VOTING MEMBERS, WHO ARE PREVIOUS DIRECTORS OR PREVIOUS BOARD CHAIRS. THEIR RESPONSIBILITIES ARE TO SUPPORT AND COOPERATE ACTIVELY IN ACHIEVING THE MISSION AND PURPOSES OF THE ORGANIZATION, TO CONTRIBUTE FINANCIALLY TO THE SUPPORT OF THE ORGANIZATION IN ACCORDANCE WITH POLICIES ESTABLISHED BY THE VOTING MEMBERS, AND ATTEND MEETINGS OF THE VOTING MEMBERS. THESE INDIVIDUALS HAVE VOTING RIGHTS AND HAVE BEEN INCLUDED IN THE NUMBER OF VOTING MEMBERS SHOWN ON PAGE 1. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S VOTING MEMBERS HAVE THE RIGHTS AND POWERS TO APPOINT ADDITIONAL VOTING MEMBERS, SELECT AND APPOINT THE BOARD OF DIRECTORS AND REMOVE DIRECTORS FROM THE BOARD AS PERMITTED BY THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B THE VOTING MEMBERS' VOTE OR CONSENT IS REQUIRED FOR FUNDAMENTAL DECISIONS RELATING TO THE CHARTER, BYLAWS OR THE TENNESSEE NONPROFIT CORPORATION ACT. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 APPROVAL PROCESS IS THE SAME AS THE AUDITED FINANCIAL STATEMENT REVIEW PROCESS. THE AUDIT COMMITTEE IS PRESENTED A DRAFT COPY OF THE FORM 990 FOR DETAILED REVIEW AND APPROVAL. A DRAFT COPY IS ALSO MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT TO THE AUDIT COMMITTEE. UPON AUDIT COMMITTEE APPROVAL, THE FORM 990 IS PRESENTED TO THE CHAIRMAN OF THE BOARD OF DIRECTORS AND PRESIDENT FOR FINAL APPROVAL. UPON FINAL APPROVAL, THE FORM 990 IS SUBMITTED TO THE CHIEF FINANCIAL OFFICER FOR SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C AT EACH MEETING OF THE BOARD OF DIRECTORS AND AT EACH MEETING OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, OFFICERS AND DIRECTORS ATTENDING THE MEETING ARE ASKED VERBALLY TO DISCLOSE ANY CONFLICTS OF INTEREST. ANY DISCLOSURE OF A CONFLICT OF INTEREST IS NOTED IN THE MINUTES OF THE MEETING. THE DIRECTORS ARE REQUIRED TO COMPLETE AND SIGN AN ANNUAL DISCLOSURE STATEMENT. CONFLICTING INTEREST TRANSACTIONS ARE PRESENTED TO AND REVIEWED BY QUALIFIED DIRECTORS FOR AUTHORIZATION AND APPROVAL IN COMPLIANCE WITH THE BYLAWS. A QUALIFIED DIRECTOR HANDLES ANY CONFLICT THAT MIGHT ARISE ACCORDING TO THE CONFLICT OF INTEREST POLICY AND THE TENNESSEE NONPROFIT CORPORATION ACT. FORM 990, PART VI, SECTION B, LINE 15 SALARY REVIEW FOR THE CFO, COO OR OTHER TOP MANAGEMENT OFFICIALS IS PERFORMED BY THE CEO AND THE CEO'S SALARY REVIEW IS PERFORMED BY THE COMPENSATION COMMITTEE THAT REPORTS TO THE BOARD OF DIRECTORS. COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES IS DETERMINED BY THE KEY EMPLOYEE SUPERVISOR FOLLOWING THE CHAIN OF COMMAND. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY,THE FORM 990, AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON THE PUBLIC'S REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP 116,285.