2023-06-01T14:37:21-05:00 2022-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-01-01 240802437 YOUNG MEN'S CHRISTIAN ASSOCIATION OF CENTRE COUNTY YOUN 8143555551 125 WEST HIGH STREET BELLEFONTE PA 16823 MICHELE STEINBUGL CHAIR 8143555551 2023-05-31 1 MICHELE STEINBUGL XXX-XX-XXXX 0 KERRI N BOGDA CPA P00760402 7177404863 2023-05-31 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHELE STEINBUGL 125 WEST HIGH STREET BELLEFONTE PA 16823 16053356 0 X WWW.YMCAOFCENTRECOUNTY.ORG X 1903 PA STRENGTHEN THE COMMUNITY THROUGH YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. 16 16 444 411 0 0 3402524 7400767 3712347 4475252 104612 -102884 17739 16 7237222 11773151 147819 5571295 0 0 3300219 3547349 0 0 38024 2232480 2679799 5680518 11798443 1556704 -25292 8989081 10906788 1337320 3454119 7651761 7452669 X THE YMCA OF CENTRE COUNTY IS A CHARITABLE, NON-PROFIT ORGANIZATION THAT PROVIDES OPPORTUNITIES TO ALL INDIVIDUALS AND FAMILIES IN THE COMMUNITY BY PUTTING HIGH MORAL VALUES AND PRINCIPLES INTO PRACTICE THROUGH FACILITIES, PROGRAMS, SERVICES AND ACTIVITIES THAT BUILD HEALTHY SPIRIT, MIND AND BODY. THE YMCA OF CENTRE COUNTY FULLY ACCEPTS DIVERSITY AND PROMOTES COMMUNITY DEVELOPMENT AND COOPERATION. 0 0 1271707 194814 2163815 YOUTH DEVELOPMENT: YMCA OF CENTRE COUNTY NURTURES THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. YMCA PROGRAMS LIKE DAY CAMP, BEFORE/AFTER SCHOOL CHILD CARE, EARLY LEARNING & EDUCATION, AND TEEN LEADERS PROVIDE OPPORTUNITIES THAT ENRICH SOCIAL, EMOTIONAL, COGNITIVE, AND PHYSICAL DEVELOPMENT. THE Y TURNS NO CHILD AWAY DUE TO INABILITY TO PAY; OVER $126,000 IN SCHOLARSHIPS FOR OUR YOUTH PROGRAMS WERE PROVIDED FOR KIDS IN NEED IN 2022. 923052 0 2225828 HEALTHY LIVING: YMCA OF CENTRE COUNTY IS COMMITTED TO IMPROVING THE COMMUNITY'S HEALTH AND WELL-BEING BY BRINGING FAMILIES CLOSER TOGETHER, ENCOURAGING HEALTHY LIFESTYLES, AND FOSTERING CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. IN 2022, THROUGH YMCA MEMBERSHIP AND PROGRAM PARTICIPATION, 21,230 PEOPLE IN THE COMMUNITIES WE SERVE RECEIVED THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GOOD HEALTH IN SPIRIT, MIND, AND BODY. THE Y PROVIDED $59,701 IN MEMBERSHIP FINANCIAL ASSISTANCE TO KIDS, ADULTS, AND FAMILIES AND COMPLIMENTARY PARTNER MEMBERSHIPS VALUED AT $82,656 TO OTHER COMMUNITY NONPROFITS, TO ENHANCE THE VITAL SERVICES THEY PROVIDE FOR THEIR CLIENTS. 7222584 5376481 85609 9417343 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 444 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 PA X SCOTT MITCHELL PRESIDENTCEO 8143555551 125 WEST HIGH STREET BELLEFONTE PA 16823 MICHELE STEINBUGL CONKLIN CHAIR 5.00 X X 0 0 0 TIM SCHOONOVER VICE CHAIR 5.00 X X 0 0 0 RICHARD SARFERT SECRETARY 5.00 X X 0 0 0 MATTHEW HEAPS TREASURER 5.00 X X 0 0 0 MARTY BRADLEY MEMBER 5.00 X 0 0 0 BECKY BRIGGS MEMBER 5.00 X 0 0 0 BLAINE CLAPPER MEMBER 5.00 X 0 0 0 ROMULUS COMLY MEMBER 5.00 X 0 0 0 CHRIS HOSTERMAN MEMBER 5.00 X 0 0 0 MARK JOHNSON MEMBER 5.00 X 0 0 0 TIM KISHBACH MEMBER 5.00 X 0 0 0 HEATHER KOPTCHAK MEMBER 5.00 X 0 0 0 BETSY QUIGLEY MEMBER 5.00 X 0 0 0 TOM SCHRACK MEMBER 5.00 X 0 0 0 RUTHI TAYLOR MEMBER 5.00 X 0 0 0 JOE THOMAS MEMBER 5.00 X 0 0 0 MICHAEL MCANDREW MEMBER (RESIGNED IN 2022) 5.00 X 0 0 0 SCOTT MITCHELL PRESIDENT/CEO 40.00 X 173000 0 34497 173000 0 34497 1 0 1 0 0 111350 42482 564033 6682902 5376481 7400767 HEALTHY LIVING 713940 2225828 2225828 YOUTH DEVELOPMENT 713940 2163815 2163815 SOCIAL RESPONSIBILITY 713940 85609 85609 4475252 96687 96687 4058379 4234200 23750 -175821 -23750 -199571 -199571 16850 42482 22255 -5405 -5405 FACILITY RENTAL 900099 2941 2941 MISCELLANEOUS INCOME 900099 2480 2480 5421 11773151 4475252 0 -102868 5571295 5571295 2820777 1663804 1146528 10445 191929 113319 77344 1266 267787 158075 107945 1767 266856 158595 107266 995 17746 17746 30075 30075 253576 253576 196355 153585 42770 10339 8788 1551 582928 174878 408050 76968 61048 15920 5768 4276 1492 49897 47402 2495 479192 455232 23960 96091 91286 4805 PROGRAM SUPPLIES 630412 567599 39262 23551 EQUIPMENT REPAIR & MAIN 164904 140168 24736 DUES 83635 46080 37555 MISCELLAENOUS 1913 1913 11798443 9417343 2343076 38024 567783 173813 893548 2055652 18062 9160 40052 38394 1000 11360376 5868419 5062707 5491957 2405929 2420167 0 717645 8989081 10906788 282838 443842 209687 198949 124355 116426 720440 1974041 0 720861 1337320 3454119 X 6609764 6260226 1041997 1192443 7651761 7452669 8989081 10906788 -25292 -173800 0 X 0 1 X 1 0 X 983379 1206962 2195063 3365199 7400767 15151370 5066120 5001367 3417317 3712347 4406438 21603589 6049499 6208329 5612380 7077546 11807205 36754959 0 0 0 36754959 437 14833 57047 71835 96687 240839 437 14833 57047 71835 96687 240839 35374 22271 57645 6049936 6223162 5669427 7184755 11926163 37053443 0.99190 0.99420 0.00650 0.00470 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: NON-CHARITABLE FUNDRAISING INCOME - 2021 AMOUNT: $ 35,374. 2022 AMOUNT: $ 16,850. FACILITY RENTAL - 2022 AMOUNT: $ 2,941. MISCELLANEOUS - 2022 AMOUNT: $ 2,480. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 303564 303564 9069425 4858107 4211318 16620 4774 11846 1462034 1005538 456496 508733 508733 5491957 RIGHT OF USE ASSETS 717645 717645 FINANCE LEASE OBLIGATIONS 720861 720861 X 11396717 -173800 -224889 -398689 11795406 -22255 -22255 11773151 11595809 22255 22255 11573554 224889 224889 11798443 PART IV, LINE 2B: THE YMCA HAS CUSTODIAL CASH ACCOUNTS FOR SOME OF ITS CLUB ACTIVITIES. PART X, LINE 2: THE ASSOCIATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2022 AND 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: OPEN DOORS SCHOLARSHIPS -194,814. INVESTMENT FEES -30,075. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -22,255. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 22,255. PART XII, LINE 4B - OTHER ADJUSTMENTS: OPEN DOORS SCHOLARSHIPS 194,814. INVESTMENT FEES 30,075. POLAR BEAR PLUNGE 35158 31491 3667 3667 MOSHANNON VALLEY BLUEBERRY SALE 15872 2689 13183 13183 1 8302 8302 5405 59332 42482 16850 22255 22255 -5405 1 OPEN DOORS SCHOLARSHIPS 1082 194814 FOOD DONATIONS 90339 5376481 AVERAGE WHOLESALE COST MEALS PROVIDED PART I, LINE 2: THE STUDENTS ARE CHOSEN FOR SCHOLARSHIPS BASED ON INCOME ELIGIBILITY. IN ORDER FOR FAMILIES TO QUALIFY FOR OPEN DOORS SCHOLARSHIP, THEY NEED TO COMPLETE OUR OPEN DOORS APPLICATION AND SUBMIT IT ALONG WITH PROOF OF INCOME. EACH BRANCH HAS A DESIGNATED PERSON WHO REVIEWS THE APPLICATIONS AND DECIDES THE PERCENTAGE OF ASSISTANCE GIVEN BASED ON A SLIDING SCALE. SCHOLARSHIPS ARE RECOGNIZED AS A REDUCTION TO FEES AND NO FURTHER MONITORING IS NECESSARY. X 0 0 0 0 0 0 0 1 0 SCOTT MITCHELL PRESIDENT/CEO 168000 0 5000 0 0 0 20760 0 13737 0 207497 0 0 0 PART I, LINE 3 THE YMCA OF CENTRE COUNTY FOLLOWS COMPENSATION GUIDLINES FROM YMCA OF THE USA. THE BOARD AT THE YMCA OF CENTRE COUNTY USES THESE GUIDLINES TO DETERMINE THE PRESIDENT/CEO'S COMPENSATION. PART I, LINE 7 SCOTT MITCHELL, THE PRESIDENT/CEO'S BONUS WAS DETERMINED BY THE EXECUTIVE COMMITTEE BASED ON PERFORMANCE. X 5376481 AVERAGE WHOLESALE COST 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY. OUR MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE BOARD, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY. OUR MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE BOARD, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE REVIEWS THE 990 FOR ACCURACY AGAINST THEIR INTERNAL RECORDS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS ITS BOARD MEMBERS FILL OUT CONFLICT OF INTEREST STATEMENTS ANNUALLY. ANY BOARD MEMBER WHO HAS A CONFLICT OF INTEREST ON ANY BOARD MOTION ABSTAINS FROM THE BOARD VOTE. FAMILY AND BUSINESS RELATIONS ARE EXPRESSLY MENTIONED AS POTENTIAL SOURCES OF CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE INDEPENDENT BOARD OF DIRECTORS DETERMINES THE COMPENSATION BASED UPON GUIDANCE PROVIDED BY YMCA OF THE USA. THE BOARD MAKES THE PRESUMPTION THAT THE GUIDANCE FROM THE NATIONAL YMCA PROVIDES COMPENSATION RECOMMENDATIONS THAT LIMIT COMPENSATION TO WITHIN FAIR MARKET RANGE FOR THE INDUSTRY. FORM 990, PART VI, SECTION C, LINE 19 GOVERMENT DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FINANCIALS ARE AVAILABLE AT THE OFFICE UPON REQUEST.