2023-10-26T13:14:39-05:00 2022-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-01-01 822266076 ATLANTA YMCA WESTSIDE QALICB INC % LAUREN KOONTZ ATLA 4045889622 569 MARTIN LUTHER KING JR DR NW ATLANTA GA 30314 LAUREN KOONTZ PRESIDENT & CEO 4045889622 2023-11-15 true LAUREN KOONTZ 999009999 SABRE J LINAHAN P01372980 4048746244 2023-11-15 2 2022 2023-04-26 12:10:37Z LAUREN KOONTZ 569 MARTIN LUTHER KING JR DR NW ATLANTA GA 30314 240000 false X N/A X 2017 GA ATLANTA YMCA WESTSIDE QALICB, INC. EXISTS TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM FUNCTIONS OF, OR TO CARRY OUT THE (CONTINUED ON SCHEDULE O) 5 1 0 0 0 0 240000 240000 0 0 0 0 240000 240000 0 0 0 0 0 0 0 0 0 1500886 1041470 1500886 1041470 -1260886 -801470 25714259 24683122 29264314 29034647 -3550055 -4351525 X ATLANTA YMCA WESTSIDE QALICB, INC EXISTS TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN ATLANTA, INC. (THE "YMCA OF METRO ATLANTA"). ITS ACTIVITIES WILL INCLUDE ACQUIRING, DEVELOPING, IMPROVING, MAINTAINING AND LEASING TO THE YMCA OF METRO ATLANTA CERTAIN REAL PROPERTY AND IMPROVEMENTS LOCATED IN ATLANTA, GEORGIA. IT WILL ALLOW, HELP, AND ENABLE THE YMCA TO EFFICIENTLY FINANCE VARIOUS PROJECTS IN THE WESTSIDE OF ATLANTA, GEORGIA. NEW MARKET TAX CREDITS UNDER SECTION 45D OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED HAVE ALLOWED ATLANTA YMCA WEST SIDE QALICB TO PURCHASE, DEVELOP AND/OR IMPROVE A LEADERSHIP AND LEARNING CENTER THAT WILL SERVE TO FURTHER THE YMCA OF ATLANTA'S MISSION OF REFLECTING ITS JUDEO-CHRISTIAN HERITAGE, BY BEING AN ASSOCIATION OF VOLUNTEERS, MEMBERS AND STAFF OPEN TO AND SERVING ALL, PROVIDING PROGRAMS AND SERVICES WHICH DEVELOP SPIRIT, MIND AND BODY. false false 0 240000 FACILITY RENTAL FOR USE OF 54,000 SQ FT OFFICE AND EARLY LEARNING CLASSROOM SPACE 0 true false false false false false false false false false true false false false false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 5 1 false false false false false false false true true false false true true true true false false false false false GA X LAUREN KOONTZ 4045889622 569 MARTIN LUTHER KING JR DR NW ATLANTA GA 30314 LAUREN KOONTZ CHIEF EXECUTIVE OFFICER 1.0 42.0 X 0 426460 35777 PAUL NGUYEN CHIEF FINANCIAL OFFICER 1.0 42.0 X 0 253500 650 TENEESHA BROWN CONTROLLER 1.0 41.0 X 0 154601 26089 JEFFREY KOWALCZYK VP OF REAL ESTATE & FACILITIES 1.0 42.0 X 0 141000 27760 BILLY HOLLEY DIRECTOR 1.0 1.0 X 0 0 0 0 975561 90276 0 false true false 0 0 SOCIAL RESPONSIBILITY 240000 240000 240000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 240000 240000 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 122990 122990 0 918480 918480 0 1041470 0 1041470 0 324827 212170 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27760056 3289104 25389432 24470952 0 0 0 0 0 0 0 0 0 0 25714259 24683122 7564314 7334647 0 0 0 0 0 0 0 0 0 0 21700000 21700000 0 0 0 0 29264314 29034647 X -3550055 -4351525 0 0 -3550055 -4351525 25714259 24683122 -801470 X false true X true false X X 1 YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN ATLANTA 580566253 10 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false 27760056 3289104 24470952 24470952 0 0 X SCHEDULE D, PART X, LINE 2 THE FASB GUIDANCE REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED 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 CONSOLIDATED FINANCIAL STATEMENTS. ADDITIONALLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. INTEREST AND PENALTIES WOULD BE RECOGNIZED AS TAX EXPENSE; HOWEVER, THERE IS NO INTEREST OR PENALTIES RECOGNIZED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. IN GENERAL, THE ASSOCIATION IS NOT SUBJECT TO TAX EXAMINATIONS FOR THE TAX YEARS ENDING BEFORE DECEMBER 31, 2019. X X false false false LAUREN KOONTZ CHIEF EXECUTIVE OFFICER 425460 1000 24400 13969 464829 PAUL NGUYEN CHIEF FINANCIAL OFFICER 252500 1000 2823 256323 TENEESHA BROWN CONTROLLER 133601 21000 11859 15363 181823 JEFFREY KOWALCZYK VP OF REAL ESTATE & FACILITIES 140000 1000 11280 18330 170610 FORM 990, PART I, LINE 1 (CONTINUED) PURPOSES OF YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN ATLANTA, INC. (THE "YMCA OF METRO ATLANTA"). FORM 990, PART IV, LINE 11B THE CHIEF FINANCIAL OFFICER AND THE VICE PRESIDENT PERFORM A DETAILED REVIEW OF THE 990. QUESTIONS OR COMMENTS ARE ADDRESSED AND RESOLVED PRIOR TO THE FILING OF THE 990. FORM 990, PART IV, LINE 12C ALL BOARD MEMBERS AND SENIOR STAFF RECEIVE THE CONFLICT-OF-INTEREST FORM AND QUESTIONNAIRE ANNUALLY. THEY RETURN THEM TO THE CFO WHO REVIEWS AND COMPILES A REPORT FOR THE FINANCE/AUDIT COMMITTEE. POTENTIAL CONFLICTS ARE DISCUSSED AND RESOLVED BY THE COMMITTEE. THE FINANCE/AUDIT COMMITTEE CHAIR THEN REPORTS TO THE FULL BOARD WITH ANY FINDINGS AND RESOLUTIONS. BOARD MEMBERS RECUSE THEMSELVES FROM DISCUSSIONS AND ABSTAIN FROM VOTING WHEN THEY HAVE A CONFLICT OF INTEREST. FORM 990, PART IV, LINE 19 THE ATLANTA YMCA WESTSIDE QALICB, INC. 990, AUDITED FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS STATEMENT ARE AVAILABLE TO THE PUBLIC UPON REQUEST. YMCA OF METROPOLITAN ATLANTA 569 MARTIN LUTHER KING JR DR NW ATLANTA GA 30314 580566253 PROJECTS GA 501(C)(3) 10 N/A false YMCA WOODSON PARK QALICB INC 569 MARTIN LUTHER KING JR DR NW ATLANTA GA 30314 842247928 PROJECTS GA 501(C)(3) 12 YMCA OF METR true ATLANTA YMCA YOUNG QALICB INC 569 MARTIN LUTHER KING JR DR NW ATLANTA GA 30314 882135482 PROJECTS GA 501(C)(3) 12 YMCA OF METR true false false false false false false false false false false false false false true true true false false false