2023-06-12T18:00:18+00:00 2022-12-31 721400033 Ceresa M Frenkel PC 6324 Piccadilly Square Drive Mobile AL 36609 990 2022-01-01 630302187 YMCA of South Alabama Inc YMCA 2513010679 8051 Whispering Pines Road Daphne AL 36526 Cody Scott Executive Director of Finance 2516260888 2023-06-12 true Rosanne Radke Radke 999009999 true Ceresa M Frenkel CPA P00546900 2513421097 2023-06-06 2022 2023-04-26 12:10:37Z X Rosanne Radke 8051 Whispering Pines Road Daphne AL 36526 3945177 false X WWW.YSAL.ORG X 1845 AL TO PUT CHRISTIAN PRINCIPLES OF FAITH, HOPE, AND LOVE INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY, SPIRIT, MIND AND BODY FOR ALL. 10 10 291 0 0 0 568439 367608 3015016 3080086 11420 23689 814288 466856 4409163 3938239 44974 44169 0 0 1944258 1834294 0 0 0 2389761 2211039 4378993 4089502 30170 -151263 11315712 10587320 4564177 4005980 6751535 6581340 X TO PUT CHRISTIAN PRINCIPLES OF FAITH, HOPE, AND LOVE INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY, SPIRIT, MIND AND BODY FOR ALL. false false 2265384 0 0 Youth Development The YMCA is a leader in nurturing the potential of every child and teen. Every day, the YMCA helps young people deepen positive values, their commitment to service and their motivation to learn. Our YMCA programs such as youth sports, swim instruction, after school care, day camp and school days out programs offer a range of experiences that enrich cognitive, social, physical and emotional growth. Expenses include subsidies and direct financial assistance that enable many young people to participate, regardless of ability to pay. For over 120 years, the YMCA of South Alabama has led the way in providing programs for youth, adults and families. For additional details regarding these critical programs and their impact,see schedule O. YMCA After-school child care programs use fun and positive activities to promote physical, academic and social development that focuses on hands-on activities and active learning. The After-school program served 649 children this year. YMCA "Kid Zones" are located in each branch and provide a safe, supervised place for youth ages 8-14 to socialize with friends, work on school assignments, receive some tutoring help or just recreate, all the while helping the needs of working parents. 1,322 children were enrolled in summer day camp this year. The YMCA youth sports philosophy helps develop athletic skills and also to learn and practice good sportsmanship, respect and a healthy balanced outlook on competition. 834 youth participated in a variety of Y sports programs and leagues that includes: basketball, flag football, soccer, karate, swim teams and baseball/t-ball. YMCA aquatics programs give children confidence, necessary swimming skills and promotes swimming as a lifelong fitness activity. 1,073 children were taught how to swim at the Y this year. The YMCA values of honesty, respect, responsibility and caring are infused in all programs through team circles, discussion and programs. 673492 0 0 Healthy Living and Well being The YMCA of South Alabama focuses on healthy living by advocating health and well-being from the inside out - the spirit, mind and body. The YMCA provides 23,564 members with the supportive relationships and environments they need for their successful pursuit of health and well-being. This is particularly important as our nation and our state struggles with an obesity crisis, families struggle with work/life balance and individuals search for personal fulfillment. We bring families together, offer sport, recreational and social networks that build relationships and strengthen bonds. For additional details regarding these critical programs and their impact, see Schedule O. Our programs are accessible, affordable and open to all faiths, backgrounds, abilities and income levels. We are providing financial assistance to people who needed to overcome economic barriers to participate. The YMCA of South Alabama views health holistically and supports people's wellness goals and objectives for a lifetime. Since 1856, the YMCA of South Alabama has upheld a commitment to help people of all ages; abilities, faiths, ethnic groups, income levels and cultures achieve better health. The YMCA's total health approach helps individuals and families create realistic goals for self-improvement, leading to healthier, more balanced lives. YMCA programs emphasize prevention through regular exercise, proper nutrition, and stress management. This year, instructional fitness and aquatics programs helped 736,000 participants develop healthier lifestyles, including older active adults in the Silver Sneakers partnership program. These programs promote healthy activity, social networks and skill development. The YMCA offers a welcoming atmosphere where participants feel comfortable and receive the support they need to improve their health. Financial assistance is available for those unable to pay the entire fee for membership. 122454 0 0 Social Responsibility The YMCA of South Alabama provides a variety of programs to develop personal educational and leadership skills along with offering mentoring opportunities. The YMCA partners with other community organizations to identify and respond to community needs. YMCA programs, such as Youth In Government program is an example of how our YMCA develops social responsibility that strengthens our community and builds the foundation for future generations. We have engaged many YMCA members, participants and community volunteers in activities that build social responsibility. 44169 0 0 SCHOLARSHIP/FINANCIAL ASSITANCE PROVIDED FOR MEMBERSHIP AND PROGRAMS 44169 3105499 true true false true false false false false true true false false false false true true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 0 0 291 true false false false false false true true false false false false false false X 10 10 false false false false true true true true false false true true true true true true true true true true false AL X Cody Scott - YMCA of South Alabama 2513010679 8051 Whispering Pines Road Daphne AL 36526 ALLEN LADD DIRECTOR X 0 0 0 BETSY SMITH DIRECTOR X 0 0 0 BOB HOWE DIRECTOR X 0 0 0 LEE REID DIRECTOR X 0 0 0 RON MITCHELL DIRECTOR X 0 0 0 SCOTT HENNE DIRECTOR X 0 0 0 SUE ALFORD DIRECTOR X 0 0 0 WES YOUNG DIRECTOR X 0 0 0 CODY SCOTT EXECUTIVE DIRECTOR OF FINANCE AND MARKETING 40.0 X 69300 0 0 JOHN GAFFORD TREASURER X 0 0 0 ROSANNE RADKE CVO X 0 0 0 69300 0 0 0 false false false IV & CLARIDGE CONSTRUCTION 213 CELESTE ROAD SARALAND AL 36571 SNOOK LOCATION REBUILD 675938 1 0 0 0 0 251009 116599 0 367608 Membership Revenue 2202409 2202409 Childcare Revenue -- School Age 397882 397882 Day Camp Revenue 296239 296239 Resident Camp Revenue 0 0 Childcare Revenue -- Infant/Toddler/Preschool 0 0 183556 183556 0 0 3080086 23689 0 0 23689 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 23966 6938 17028 0 17028 0 0 0 0 0 0 0 0 0 0 0 0 SALES AND COMMISSIONS 713940 5320 0 0 5320 MISCELLANEOUS INCOME 713940 444508 0 0 444508 0 0 0 0 449828 3938239 3080086 0 490545 0 0 44169 44169 0 0 0 0 69300 62370 6930 0 0 0 0 0 1535210 1094862 440348 0 74226 66804 7422 0 44501 16305 28196 0 111057 77740 33317 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 132544 0 132544 0 4869 4869 0 0 2322 2322 0 0 0 0 0 0 0 0 0 0 541130 487837 53293 0 68014 68014 0 0 0 0 0 0 292 0 292 0 161550 0 161550 0 74109 74109 0 0 507198 456478 50720 0 295747 295747 0 0 BUILDING REPAIRS 245523 218508 27015 0 PROGRAM SUPPLIES 37518 37518 0 0 SUPPLIES 4832 0 4832 0 CONTRACT SERVICE FEES 0 0 0 0 135391 97847 37544 0 4089502 3105499 984003 0 0 0 0 0 1298795 846174 1416 1436 6765 6765 16041 143478 0 0 0 0 0 0 0 0 114648 62948 22266292 12856454 9735508 9409838 0 0 128583 113925 0 13956 2756 11315712 10587320 263338 125638 0 0 23652 8714 0 0 0 0 0 0 4277187 3871628 0 0 0 0 4564177 4005980 6700535 6530340 51000 51000 0 0 0 0 0 0 6751535 6581340 11315712 10587320 -151263 -18932 0 0 0 0 X false true X true false X 321809 331273 181599 188375 140565 1163621 0 0 0 0 0 0 0 0 0 0 0 0 321809 331273 181599 188375 140565 1163621 0 1163621 14007 14473 22781 11420 23689 86370 0 0 0 0 0 0 0 0 0 0 0 0 1249991 0 0.9309 0.9636 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 0 0 0 0 0 0 0 0 0 0 0 0 Schedule C, Part II-A, Line 1i, Column (b) Lobbying Activities THE YMCA OF SOUTH ALABAMA INC. IS A MEMBER OF THE ALABAMA STATE ALLIANCE OF YOUNG MEN'S CHRISTIAN ASSOCIATIONS WHOSE PURPOSE IS TO UTILIZE THE COLLECTIVE STRENGTH OF ALL ALABAMA YMCA'S TO INCREASE THEIR ABILITY TO BUILD STRONG KIDS, FAMILIES, AND COMMUNITIES THROUGHOUT THE STATE. THROUGH STATEWIDE COMMUNICATION AND COOPERATION, THE STATE ALLIANCE WILL ASSIST MEMBER ASSOCIATIONS IN THEIR WORK OF PUBLIC POLICY ADVOCACY, POSITIONING, PROGRAMMING AND QUALITY. THE STATE ALLIANCE WILL EDUCATE AND ENGAGE POLICY AND DECISION MAKERS ON THE YMCA'S MISSION, HISTORY AND PROGRAMS, AND WILL GAIN RECOGNITION FOR THE YMCA AS A LEADER ON ISSUES THAT AFFECT CHILDREN AND FAMILIES. TO HELP ACCOMPLISH THEIR PURPOSE, THE STATE ALLIANCE HAS ENGAGED A 'LOBBYIST' TO MONITOR ANY GOVERNMENTAL ISSUE, LEGISLATION OR PROPOSED LEGISLATION, AND OTHER MATTERS BEFORE THE ALABAMA LEGISLATURE, THE EXECUTIVE DEPARTMENTS AND AGENCIES, ALONG WITH GOVERNMENTS, WHICH ARE OF DIRECT INTEREST TO THE YMCA, TO IDENTIFY FUNDING OPPORTUNITIES AND TO REPORT TO THE ALLIANCE ON A QUARTERLY BASIS. 128583 0 -13162 0 0 1496 113925 116885 0 13225 0 0 1527 128583 104565 0 13592 0 0 1272 116885 225365 0 31286 0 150000 2086 104565 235459 0 -7122 0 0 2972 225365 0.6 0.4 0.0 true false 0 3880164 3880164 0 13695732 8834004 4861728 0 0 0 0 0 4690396 4022450 667946 0 0 0 0 9409838 0 3882076 -18932 0 0 0 -18932 3901008 0 37231 37231 3938239 4052271 0 0 0 6938 6938 4045333 44169 44169 4089502 Schedule D, Part X, Line 2 Part X, Line 2 THE YMCA'S MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE DISCLOSURE OR ACCRUAL IN THE FINANCIAL STATEMENTS AS OF DECEMBER 31, 2022. THE TAX YEARS 2020-2022 REMAIN OPEN TO EXAMINATION. Schedule D, Part V, Line 4 Intended uses of endowment funds THE COMMUNITY FOUNDATION OF SOUTH ALABAMA HOLDS AND INVESTS THE YMCA ENDOWMENT FUND. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements FUNDRAISING EXPENSES - -6938 FINANCIAL ASSISTANCE, NETTED AGAINST EXPENSE IN FINANCIAL - 44169 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSE - 6938 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements FINANCIAL ASSISTANCE, NETTED AGAINST EXPENSE IN FINANCIAL - 44169 Fundraiser 23966 23966 6938 0 0 23966 23966 6938 6938 17028 true FINANCIAL ASSISTANCE FOR MEMBERSHIPS AND PROGRAMS 173 44169 FMV FINANCIAL ASSISTANCE Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE YMCA OF SOUTH ALABAMA PROVIDES FINANCIAL ASSISTANCE ON AN AS NEEDED AND AVAILABILITY BASIS. FINANCIAL ASSISTANCE IS MADE POSSIBLE THROUGH GRANTS, SPECIAL FUNDRAISING EVENTS AND CONTRIBUTIONS BY MEMBERS AND THE COMMUNITY THROUGH THE ANNUAL KIDS NEED HEROES CAMPAIGN. INDIVIDUALS APPLY FOR ASSISTANCE THROUGH COMPLETING A STANDARD FORM AND PROVIDING SUPPORTING DOCUMENTATION. THE YMCA OF SOUTH ALABAMA ANALYZES THE NEEDS AND AWARDS FINANCIAL ASSISTANCE BASED ON ITS ASSESSMENT OF THE NEEDS AND THE FUNDS AVAILABLE TO FINANCE THE ASSISTANCE. Form 990, Part III, Line 4d Description of other program services (Expenses $ 44,169 including grants of $ 0)(Revenue $ 0) SCHOLARSHIP/FINANCIAL ASSITANCE PROVIDED FOR MEMBERSHIP AND PROGRAMS Form 990, Part VI, Line 6 Classes of members or stockholders MEMBERS INCLUDE INDIVIDUALS WHO HAVE PAID THEIR MEMBERSHIP FEES OR RECEIVED FINANCIAL ASSISTANCE AND ARE OTHERWISE IN GOOD STANDING Form 990, Part VI, Line 7a Members or stockholders electing members of governing body MEMBERS HAVE THE FOLLOWING VOTING RIGHTS: 1) TO ADOPT AND AMEND THE CERTIFICATE OF INCORPORATION, BYLAWS OR ANY OTHER DOCUMENT OF CORPORATE GOVERNANCE 2) TO ELECT AT-LARGE MEMBERS OF THE BOARD OF DIRECTORS 3) TO VOTE ON THE SALE OR TRANSFER OF ANY CORPORATION REAL ESTATE THAT SERVES AS AN ACTIVE BRANCH FACILITY. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders SEE VOTING RIGHTS SUMMARIZED IN RESPONSE TO PART VI, SECTION A, LINE 7A Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THE YMCA OF SOUTH ALABAMA WILL MAINTAIN MINUTES FOR ALL FUTURE MEETINGS OF COMMITTEES AUTHORIZED TO ACT ON BEHALF OF THE BOARD. Form 990, Part VI, Line 11b Review of form 990 by governing body A DRAFT OF FORM 990 IS PREPARED BY THE YMCA'S ACCOUNTING FIRM AND IS REVIEWED BY THE YMCA'S CEO. A COPY IS ALSO FURNISHED TO EACH OF THE YMCA'S BOARD MEMBERS PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy ANNUALLY, YMCA OF SOUTH ALABAMA PROVIDES ITS DIRECTORS, OFFICERS AND SELECT STAFF WITH THE CONFLICT OF INTEREST POLICY. EACH PERSON IS REQUIRED TO COMPLETE THE STATEMENT OF DISCLOSURE. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PARTY MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD OF DIRECTORS DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE COMMITTEE WILL THEN DETERMINE IF A CONFLICT OF INTEREST EXISTS AND CONDUCT FOLLOW UP PROCEDURES, IF NEEDED. Form 990, Part VI, Line 15a Process to establish compensation of top management official SALARIES OF ALL EMPLOYEES ARE REVIEWED ANNUALLY. THE FINANCE COMMITTEE MAKES SALARY STRUCTURE RECOMMENDATIONS TO THE BOARD OF DIRECTORS. UPON APPROVAL, THE STAFF IMPLEMENTS THE RECOMMENDATIONS FOR ANNUAL INCREASES. THE SALARY SCALE STRUCTURE DETERMINES COMPENSATION FOR NEW HIRES AND PROMOTIONS. Form 990, Part VI, Line 15b Process to establish compensation of other employees SALARIES OF ALL EMPLOYEES ARE REVIEWED ANNUALLY. THE FINANCE COMMITTEE MAKES SALARY STRUCTURE RECOMMENDATIONS TO THE BOARD OF DIRECTORS. UPON APPROVAL, THE STAFF IMPLEMENTS THE RECOMMENDATIONS FOR ANNUAL INCREASES. THE SALARY SCALE STRUCTURE DETERMINES COMPENSATION FOR NEW HIRES AND PROMOTIONS. Form 990, Part VI, Line 19 Required documents available to the public THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 183556, Related or Exempt Function Revenue: 183556, 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 XII, Line 2c OVERSIGHT THE AUDIT COMMITTEE ASSUMES ALL THE RESPONSIBILITIES FOR OVERSIGHT OF THE AUDIT, INCLUDING THE SELECTION OF ITS INDEPENDENT ACCOUNTANT.