2023-07-12T15:30:15+00:00 2022-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 200 South 10th Street Suite 900 Richmond VA 23219 990 2022-01-01 540505986 Young Men's Christian Association of Greater Richmond (6769) YOUN 8046499622 201 West 7th Street 110 Richmond VA 23224 David Wyman SR VP AND CFO 8044744415 2023-07-12 true David Wyman Wyman 999009999 true AMANDA ADAMS P00748038 8046735700 2022 2023-04-26 12:10:37Z X YMCA of Greater Richmond Jody Alexander 201 West 7th Street 110 Richmond VA 23224 66978276 false X www.ymcarichmond.org X 1856 VA To put Christian principles into practice through programs that build healthy spirit, mind & body for all. 40 40 2970 9400 0 0 16462275 18521885 26466803 36759531 1164928 3753310 55645 96432 44149651 59131158 288347 748316 0 23718723 28663201 50840 57171 1405381 17880632 19811025 41938542 49279713 2211109 9851445 118902563 122889176 44202523 40291009 74700040 82598167 The YMCA of Greater Richmond's mission is to put Christian principles into practice through programs that build healthy spirit, mind and body for all. The organization served approximately 192,000 people in 2022. false false 17806947 24090925 HEALTHY LIVING IS THE LARGEST OF THE YMCA'S PROGRAM EXPENSES. THE Y'S COMMITMENT TO HEALTHY LIVING MAKES IT A LEADING VOICE ON HEALTH AND WELL-BEING IN THE COMMUNITIES THAT WE SERVE. OUR HEALTHY LIVING PHILOSOPHY RUNS THROUGH EVERY PROGRAM WE OFFER AND IT IS CENTRAL TO OUR MISSION. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH, AND FOSTER CONNECTIONS THROUGH FITNESS, FUN AND SHARED INTERESTS. DUE TO THE COVID-19 PANDEMIC, THE Y'S BRANCHES WERE CLOSED FOR 11 WEEKS IN 2020 AND WERE REOPENED UNDER STATE MANDATED LIMITATIONS WHICH WERE RELEASED GRADUALLY THROUGHOUT 2021. THE RECOVERY CONTINUED IN 2022, WITH MEMBERSHIP RETURNING TO PRE-COVID LEVELS BY THE END OF THE YEAR. AT THE END OF 2022, THE ASSOCIATION WAS SERVING 99,000 MEMBERS AT SEVENTEEN BRANCHES. FINANCIAL ASSISTANCE OF OVER $3.2 MILLION WAS GRANTED TO INDIVIDUALS WHO MAY OTHERWISE NOT HAVE BEEN ABLE TO AFFORD THE FULL COST OF MEMBERSHIP AND PROGRAMMING. 17672924 9834290 YOUTH DEVELOPMENT IS THE SECOND LARGEST OF OUR PROGRAM EXPENSES. THE Y PROVIDES YOUTH WITH EDUCATION, SUPPORT, PHYSICAL AND EMOTIONAL GUIDANCE AND ENRICHMENT TO PREPARE THEM FOR A LIFETIME OF THRIVING. WE DO THIS BY PROVIDING ACADEMIC SUPPORT, PHYSICAL ACTIVITY, SOCIAL CONNECTIVITY, FAMILY ENGAGEMENT AND PROMOTING HEALTHY EATING HABITS IN ALL OF OUR PROGRAMS. WE OFFER CHILDREN AND TEENS THE OPPORTUNITY TO CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO EDUCATIONAL ACHIEVEMENT, POSITIVE BEHAVIORS AND BETTER HEALTH. DURING 2022, THE Y EXPANDED YOUTH PROGRAMS WHICH HAD BEEN IMPACTED BY THE PANDEMIC IN 2020 AND 2021. NEARLY 13,000 CHILDREN WERE ENROLLED IN YOUTH SPORTS IN 2022, WHILE 8,000 STUDENTS RECEIVED SWIM LESSONS IN COOPERATION WITH LOCAL SCHOOL SYSTEMS. IN THE SPRING OF 2022, THE Y RESUMED CHILDCARE OPERATIONS AT SCHOOL LOCATIONS THROUGHOUT THE RICHMOND REGION. THE YMCA SERVED OVER 5,000 CHILDREN IN ITS SUMMER CAMP PROGRAMS, WHILE POWER SCHOLAR ACADEMY SERVICES WERE OFFERED IN GOOCHLAND AND HENRICO COUNTIES. DURING THE FALL, THE YMCA SERVED APPROXIMATELY 1,900 CHILDREN AT 40 CHILDCARE LOCATIONS. THOUGH THE GROWTH WAS SUBSTANTIAL FROM 2021 LEVELS, CHANGES TO PARENT WORKING ARRANGEMENTS CONTINUED TO IMPACT THE MARKET FOR CHILDCARE. IN ADDITION, THE AVAILABILITY OF STAFF AND WAGE INFLATION WERE PARTICULARLY ACUTE IN THE CHILDCARE INDUSTRY. FINANCIAL ASSISTANCE OF OVER $1.1 MILLION WAS GRANTED TO INDIVIDUALS WHO MAY OTHERWISE NOT HAVE BEEN ABLE TO AFFORD THE FULL COST OF YOUTH SERVICES. 7893739 748316 2834316 SOCIAL RESPONSIBILITY IS THE THIRD LARGEST OF OUR PROGRAM EXPENSES. THE Y IS COMMITTED TO BEING ACCESSIBLE TO EVERYONE BY IDENTIFYING, ADDRESSING AND ELIMINATING ECONOMIC, GEOGRAPHICAL AND CULTURAL BARRIERS. AT THE Y, EVERYONE HAS THE OPPORTUNITY TO BELONG. THROUGH OUR NEW COMMUNITY IMPACT INITIATIVE, WE ARE EMPHASIZING COMMUNITY HEALTH, ADAPTIVE PROGRAMS, ACTIVE OLDER ADULTS, WELCOME CENTERS, AND SPIRITUALITY. WE DO THIS BY ENGAGING AND CONVENING THE VARYING DEMOGRAPHICS IN OUR COMMUNITY TO LIVE, WORK AND PLAY THROUGH OUR PROGRAM SERVICES AND VOLUNTEERISM. IN 2022, 9,400 INDIVIDUALS VOLUNTEERED THEIR TIME, TALENT, AND TREASURE TO YMCA OF GREATER RICHMOND PROGRAMS. THE Y PROVIDES SUBSIDIZED SCHOOL AGED PROGRAMS IN MULTIPLE COMMUNITIES TO ALLOW CHILDREN THE OPPORTUNITY TO ATTEND BEFORE AND AFTER SCHOOL PROGRAMS. THE Y CONTINUED ITS LONGSTANDING BRIGHT BEGINNINGS PROGRAM BY COLLECTING SCHOOL SUPPLIES FROM COMMUNITY GROUPS AND PROVIDING SPECIAL EVENTS FOR THE DISTRIBUTION OF THE SUPPLIES TO 1,900 STUDENTS THROUGH LOCAL ELEMENTARY SCHOOLS. THE Y EXPANDED SOCIAL NEEDS NAVIGATION PROGRAMS IN RICHMOND AND ASHLAND TO REACH OUT TO INDIVIDUALS AFFECTED BY THE ECONOMIC IMPACT OF THE PANDEMIC, PROVIDING ACCESS TO FOOD, SHELTER AND HEALTHCARE RESOURCES. THE YMCA CONTINUES TO BE A CONVENER IN THE RICHMOND REGION THROUGH ITS PARTICIPATION IN THE HELP1RVA INITIATIVE WHICH PROVIDES ACCESS TO VITAL COMMUNITY SERVICES. IN ADDITION, THE YMCA OF GREATER RICHMOND CONTINUED TO RAISE AWARENESS OF DIVERSITY, EQUITY, AND INCLUSION (DEI) ISSUES WITHIN OUR COMMUNITY AND REMAINS A POSITIVE FORCE FOR SOCIAL CHANGE. THE YMCA HOSTED A REGIONAL DEI SUMMIT IN 2022 FOR THE COMMUNITY, WHILE PROVIDING EXTENSIVE SUPPORT AND TRAINING FOR ITS EMPLOYEES. FINANCIAL ASSISTANCE OF OVER $1.8M WAS GRANTED IN ORDER FOR YOUTH TO PARTICIPATE IN YMCA OUTREACH PROGRAMS. 43373610 true true false true false false false true true true false false false true true true false false false false false false true true false false true true true true false false false false false false false false false false true false false false false false false false false true 81 0 true 2970 true false false false false false true true false false false false false false X 40 40 false false false false false false false true true false false true true true true true true true true false X X X David Wyman 8046499622 201 West 7th Street Suite 110 Richmond VA 23224 CHRISTOPHER M SHOCKLEY TREASURER 2.0 X X 0 0 0 GORDAN W FRUETEL IMMEDIATE PAST CHAIR 1.0 X X 0 0 0 JILL G GOLDFINE SECRETARY 2.0 X X 0 0 0 KRISTIAN M GATHRIGHT CHAIR 2.0 X X 0 0 0 ADAM P CARTER DIRECTOR 1.0 X 0 0 0 ALEX CECIL DIRECTOR 1.0 X 0 0 0 ALEXANDRA B CUNNINGHAM DIRECTOR 1.0 X 0 0 0 ANDREW P DAIRE DIRECTOR 1.0 X 0 0 0 B STUART HOLT III DIRECTOR 1.0 X 0 0 0 BURKE S LEWIS DIRECTOR 1.0 X 0 0 0 COREY J WIDMER DIRECTOR 1.0 X 0 0 0 CYNTHIA W MASSAD DIRECTOR 1.0 X 0 0 0 DIANA F CANTOR DIRECTOR 1.0 X 0 0 0 DONNA D JOHNSON DIRECTOR 1.0 X 0 0 0 E MASSIE VALENTINE JR DIRECTOR 1.0 X 0 0 0 ERIC C LIN DIRECTOR 1.0 X 0 0 0 FITZ R TOTTEN DIRECTOR 1.0 X 0 0 0 GARY R THOMSON DIRECTOR 1.0 X 0 0 0 JAMES W WARREN DIRECTOR 1.0 X 0 0 0 JIMMY CHOU DIRECTOR 1.0 X 0 0 0 JOHN T LANCASTER DIRECTOR 1.0 X 0 0 0 JOHN W MARTIN DIRECTOR 1.0 X 0 0 0 KAREN A WILSON DIRECTOR 1.0 X 0 0 0 KARTIK B ATHREYA DIRECTOR 1.0 X 0 0 0 KATJA H HILL DIRECTOR 1.0 X 0 0 0 LANE S HOPKINS DIRECTOR 1.0 X 0 0 0 MARK A CHRISTIAN DIRECTOR 1.0 X 0 0 0 MARK O WEBB DIRECTOR 1.0 X 0 0 0 MATTHEW L CLARKE DIRECTOR 1.0 X 0 0 0 MATTHEW N TURNER DIRECTOR 1.0 X 0 0 0 MICHAEL HERRING DIRECTOR 1.0 X 0 0 0 NICHOLAS G WALKER DIRECTOR 1.0 X 0 0 0 PAMELA J ROYAL DIRECTOR 1.0 X 0 0 0 PETER E MAHONEY DIRECTOR 1.0 X 0 0 0 RICHARD D DICKINSON DIRECTOR 1.0 X 0 0 0 RYAN E STUHLREYER DIRECTOR 1.0 X 0 0 0 SHADAE HARRIS DIRECTOR 1.0 X 0 0 0 SHAMIM MOHAMMAD DIRECTOR 1.0 X 0 0 0 TANYA M GONZALEZ DIRECTOR 1.0 X 0 0 0 TRACEY A RAGSDALE DIRECTOR 1.0 X 0 0 0 ABIGAIL ROGERS PRESIDENT & CEO 40.0 X 266244 0 40700 DAVID WYMAN SR VP & CFO 40.0 X 140036 0 35888 BARRY SAUNDERS SR VP STRATEGY MEMBERSHIP & PROGRAMS 40.0 X 157275 0 34532 BETSY PETERS SR VP OF YOUTH DEVELOPMENT 40.0 X 162952 0 25190 MEGAN O'NEILL EXECUTIVE VP & COO 40.0 X 189046 0 38612 CHRISTOPHER HUGHES SR VP OF OPERATIONS 40.0 X 144788 0 17647 JANET KLENKE SR VP OF HUMAN RESOURCES & LEADERSHIP DEVELOPMENT 40.0 X 127374 0 17049 JOSHUA GREEN VP OF OPERATIONS - YOUTH DEVELOPMENT 40.0 X 114154 0 23898 LISA RAMIREZ SR VP OF OPERATIONS/COMMUNITY IMPACT 40.0 X 145167 0 24214 TERRELL BENTON REGIONAL VP 40.0 X 116534 0 22011 1563570 0 279741 12 false true false EMC Mechanical Services PO Box 6328 RICHMOND VA 23230 Building Repairs and Maintenance 1135973 KBS INC 8050 KIMWAY DR RICHMOND VA 23228 Building Renovations 1134247 DAXKO LLC PO BOX 162087 ATLANTA GA 30321 Software Services 861488 LEWIS MEDIA PARTNERS LLC AURELIA BROWN LEWIS 500 LIBBIE AVE STE C RICHMOND VA 23226 Media/Advertising 662238 HOURIGAN CONSTRUCTION CORP 4429 BONNEY ROAD SUITE 200 VIRGINIA BEACH VA 23462 Building Renovations 638741 18 154280 0 13635 0 9471743 8882227 246671 18521885 Healthy Living 813410 24090925 24090925 Youth Development 813410 9834290 9834290 Social Responsibility 813410 2834316 2834316 0 0 0 0 36759531 450309 450309 13450 13450 0 13450 13450 6726229 4347725 6770334 1000619 -44105 3347106 3303001 3303001 79269 13635 59078 20191 20191 22655 17087 5568 5568 Vending Commissions 722310 6778 6778 Training Fees 611430 21843 21843 28602 0 0 28602 57223 59131158 36759531 0 3849742 502500 502500 240816 240816 5000 5000 1117834 427654 602754 87426 23193029 20692865 1697831 802333 1255683 1001926 171405 82352 941564 797365 105165 39034 2155091 1887185 196836 71070 72992 72992 77000 17903 59097 701 701 57171 57171 53208 53208 647424 581699 44604 21121 786379 238648 520283 27448 1373825 1299804 56395 17626 1249214 737265 469131 42818 6551554 6472230 69749 9575 618021 563248 45221 9552 365851 252921 104337 8593 750364 750364 395490 336166 39549 19775 3496369 3409033 68545 18791 32341 31876 465 Supplies 1603910 1526315 43 77552 Employee Expense 366676 287544 70488 8644 Small Equipment 1240274 1240274 Dues and Subscriptions 44873 20780 21423 2670 84559 52229 30500 1830 49279713 43373610 4500722 1405381 3018 2985 21605270 13159037 3418922 2788046 69930 254015 0 0 0 0 270247 190096 139240114 55689878 83338421 83550236 9504642 20365104 0 0 692113 2579657 118902563 122889176 2764068 2708781 1996113 3206539 32932689 31215543 356026 502781 0 0 0 0 5962523 295832 191104 2361533 44202523 40291009 62473652 69047111 12226388 13551056 74700040 82598167 118902563 122889176 X 9851445 -1809269 -144049 X false true X true true true X 5775216 16349404 16173257 16462275 18521885 73282037 0 0 5775216 16349404 16173257 16462275 18521885 73282037 0 73282037 296914 274925 366636 429787 463759 1832021 0 171770 138249 23243 38845 82982 455089 75569147 166948455 0.9697 0.9668 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 171770.0, COLUMN B - 138249.0, COLUMN C - 23243.0, COLUMN D - 38845.0, COLUMN E - 82982.0, COLUMN F - 455089.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 701 false false 701 false Schedule C, Part II-B, Line 1g DESCRIPTION OF THE ACTIVITIES REPORTED ON LINES 1A THROUGH 1J THE YMCA CONTRIBUTES TO AN ALLIANCE OF YMCA'S WHICH HIRES AN INDEPENDENT CONSULTING FIRM TO HANDLE DIRECT LOBBYING. THESE ACTIVITIES INCLUDE DISCUSSIONS REGARDING HEALTHY LIVING, YOUTH DEVELOPMENT AND SOCIAL RESPONSIBILITY. false true X 8356232 84195 -1157166 273331 42059 6967871 7466980 99055 845363 11409 43757 8356232 6767214 113031 878943 0 254260 37948 7466980 5858793 38800 1154310 247800 36889 6767214 6582279 14397 -454582 246139 37162 5858793 0.302 0.698 0.0 false false 5900714 5900714 113193256 44419199 68774057 275199 124020 151179 11724273 9796848 1927425 3699140 4447532 1349811 6796861 83550236 Financing Lease Liabilities 43484 Operating Lease Liabilities 2286725 Liabilities Held for Sale 31324 2361533 X 57344846 -1809269 76165 -1733104 59077950 53208 0 53208 59131158 49446719 220214 220214 49226505 53208 0 53208 49279713 Schedule D, Part IV, Line 2b Explanation of escrow agreement THE YMCA OF GREATER RICHMOND ACTS AS AN AGENT FOR THE VIRGINIA ALLIANCE OF YMCA'S FOR FINANCIAL TRANSACTIONS ASSOCIATED WITH THE OPERATION OF THE ALLIANCE. THE ALLIANCE HAS ULTIMATE AUTHORITY OVER FUNDS RECEIVED AND DISBURSED BY THE YMCA OF GREATER RICHMOND. Schedule D, Part V, Line 4 Intended uses of endowment funds THE INCOME GENERATED FROM THE RESTRICTED PORTION OF THE ASSOCIATION'S ENDOWMENT FUND IS INTENDED FOR DONOR-SPECIFIED PROGRAM SUPPORT, FINANCIAL ASSISTANCE TO THOSE IN NEED, AND GENERAL PURPOSES OF THE YMCA OF GREATER RICHMOND. UNRESTRICTED FUNDS ARE AVAILABLE TO SUPPORT THE OPERATING NEEDS OF THE ORGANIZATION. THE PERCENTAGE REPORTED FOR PERMANENT ENDOWMENTS INCLUDES AMOUNTS THAT MUST BE MAINTAINED IN PERPETUITY AS WELL AS ACCUMULATED EARNINGS ON SUCH AMOUNTS THAT HAVE NOT YET BEEN APPROPRIATED FOR EXPENDITURE. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote TEXT OF THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48: MANAGEMENT EVALUATED THE ASSOCIATION'S POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION FILES AN INFORMATIONAL FORM 990 IN THE U.S. FEDERAL JURISDICTION. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD INCLUDED IN EXPENSES ON REPORT - 17087 SPECIAL EVENTS EXPENSES INCLUDED IN EXPENSES ON REPORT - 59078 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD EXPENSES - 17087 SPECIAL EVENTS EXPENSES - 59078 BAD DEBT EXPENSES - 144049 X X X X X X true DONOR BY DESIGN PO BOX 7106 CAROL STREAM IL 60197 STAFF TRAINING, CONSULTATION false 0 57171 -57171 0 57171 -57171 VA Tree Sales 39094 39094 31945 Prayer Breakfast 23165 5685 17480 2379 9404 1482 2 23125 6900 16225 5702 1780 5317 85384 12585 72799 2379 15106 1780 38744 58009 14790 true YMCA OF THE USA - WORLD SERVICE 101 NORTH WACKER DRIVE 15TH FLOOR CHICAGO IL 60606 363258696 501(C)(3) 502500 $500,000 - SUPPORT THE RESPONSE AND NEEDS TO THE CRISIS IN UKRAINE, $2,500 - TO BE USED WHERE MOST NEEDED 1 0 BRIGHT BEGINNINGS SCHOOL SUPPLIES AND CLOTHING 1902 240816 FMV SCHOOL SUPPLIES, CLOTHING & HYGIENE KITS Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. BRIGHT BEGINNINGS: IN GENERAL, STUDENTS IN KINDERGARTEN THROUGH TWELFTH GRADE WHO QUALIFY FOR FEDERALLY FUNDED FREE AND REDUCED BREAKFAST AND/OR LUNCH ARE ELIGIBLE TO PARTICIPATE IN THE YMCA BRIGHT BEGINNINGS PROGRAM. OTHER GRANTS AND FINANCIAL ASSISTANCE PROVIDED TO INDIVIDUALS IS BASED ON FINANCIAL NEED AND MANAGED IN ACCORDANCE WITH THE YMCA'S GRANTS MANAGEMENT POLICY. YMCA OF THE USA - WORLD SERVICE: IN 2022, WE MADE TWO PAYMENTS TO YMCA OF THE USA - WORLD SERVICE TOTALING $502,500. $500,000 CAME FROM A DONOR FOR THE PURPOSE OF PROVIDING HUMANITARIAN AID TO THE PEOPLE OF UKRAINE. YMCA OF THE USA - WORLD SERVICE WAS RESPONSIBLE FOR DISTRIBUTING THESE FUNDS TO HUMANITARIAN SERVICE ORGANIZATIONS IN SUPPORT OF THIS CAUSE. X X X X false false false false false false false false false ABIGAIL ROGERS PRESIDENT & CEO 261361 0 2000 0 2883 0 32432 0 8268 0 306944 0 0 0 DAVID WYMAN SR VP & CFO 137367 0 2000 0 669 0 18371 0 17517 0 175924 0 0 0 MEGAN O'NEILL EXECUTIVE VP & COO 187046 0 2000 0 0 0 23828 0 14784 0 227658 0 0 0 BARRY SAUNDERS SR VP STRATEGY MEMBERSHIP & PROGRAMS 154516 0 2000 0 759 0 20131 0 14401 0 191807 0 0 0 BETSY PETERS SR VP OF YOUTH DEVELOPMENT 160466 0 2000 0 486 0 19724 0 5466 0 188142 0 0 0 LISA RAMIREZ SR VP OF OPERATIONS/COMMUNITY IMPACT 142753 0 2000 0 414 0 17725 0 6489 0 169381 0 0 0 CHRISTOPHER HUGHES SR VP OF OPERATIONS 140386 0 2000 0 2402 0 17647 0 0 0 162435 0 0 0 A Economic Dev Authority of the Town of Ashland 900727289 000000000 2016-05-02 20726690 SEE SUPPLEMENTAL INFORMATION false false false B VIRGINIA SMALL BUSINESS FINANCING AUTHORITY 541300845 000000000 2019-12-23 17400000 SEE SUPPLEMENTAL INFORMATION false false false A 4691637 0 20726690 0 0 0 98690 0 0 20628000 0 2012 true false true true B 2316437 0 17400000 0 0 0 88380 0 0 10048109 6547436 716075 false false true true A false false false false 0.0 0.0 0.0 false false false B false false false false 0.0 0.0 0.0 false false false A false false true false true false false false true B false false true false true false false false true A true B true -1 Issuer Name: Economic Dev Authority of the Town of Ashland REFUND PRIOR ISSUE OF SERIES 2010 BONDS (DATE OF ISSUE: 11-23-2010) WHICH WERE FOR THE EXPANSION, RENOVATION, AND EQUIPPING OF THE MIDLOTHIAN FACILITY. EXPANSION, RENOVATION, AND EQUIPPING OF THE PATRICK HENRY FACILITY. RENOVATION AND EQUIPPING OF THE PETERSBURG FACILITY. ACQUISITION, CONSTRUCTION, AND EQUIPPING OF A NEW FACILITY TO BE KNOWN AS SWIFT CREEK FACILITY. REPLACEMENT OF POOL, EXPANSION, AND EQUIPPING OF THE MANCHESTER FACILITY. Schedule K, Part VI VIRGINIA SMALL BUSINESS FINANCING AUTHORITY REFUNDING OF NOTE PAYABLE AND LINES OF CREDIT WHICH WERE FOR THE EXPANSION, RENOVATION AND EQUIPPING OF THE NORTHSIDE FACILITY, EXPANSION, RENOVATION AND EQUIPPING OF THE PETERSBURG FACILITY, AND AQUISITION OF LAND AND BUILDING FOR THE ATLEE STATION FACILITY. UNSPENT PROCEEDS TO FINANCE THE EXPANSION, RENOVATION AND EQUIPPING OF THE SWIFT CREEK FACILITY, AND EXPANSION, RENOVATION AND EQUIPPING OF THE MANCHESTER FACILITY. X 78325 Market value X 26 166295 Market value X PROGRAN SUPPLIES/FOOD 851 Market value X SMALL EQUIPMENT 18 1200 Market value 0 false true false Form 990, Part VI, Line 1a Delegate broad authority to a committee THE EXECUTIVE COMMITTEE IS COMPRISED SOLELY OF MEMBERS OF THE BOARD OF DIRECTORS, INCLUDING THE OFFICERS OF THE BOARD OF DIRECTORS AND CHAIRPERSONS OF STANDING COMMITTEES OF THE BOARD. THE EXECUTIVE COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS EXCEPT THAT IT MAY NOT (I) FILL VACANCIES ON THE BOARD OF DIRECTORS OR ANY OF ITS COMMITTEES; (II) AMEND THE ARTICLES OF INCORPORATION; (III) ADOPT, AMEND OR REPEAL THE BY-LAWS; (IV) APPROVE A PLAN OF MERGER OR CONSOLIDATION; (V) APPROVE THE SALE, LEASE OR EXCHANGE, OR THE MORTGAGE, PLEDGE OR OTHER DISPOSITION OF ALL, OR SUBSTANTIALLY ALL, OF THE PROPERTY AND ASSETS OF THE ASSOCIATION; OR (VI) APPROVE REVOCATION OF VOLUNTARY DISSOLUTION PROCEEDINGS. Form 990, Part VI, Line 11b Review of form 990 by governing body ALL INFORMATION REQUIRED FOR THE FORM 990 IS COMPILED BY THE ACCOUNTING STAFF OF THE YMCA OF GREATER RICHMOND AND SUBMITTED TO CHERRY BEKAERT ADVISORY LLC. A DRAFT OF THE FORM IS VERIFIED FOR ACCURACY BY THE YMCA'S ACCOUNTING STAFF, INCLUDING REVIEW BY THE SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER. A DRAFT OF THE FORM 990 IS PROVIDED TO THE PRESIDENT & CHIEF EXECUTIVE OFFICER FOR REVIEW AND THEN DISCUSSED WITH THE SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER. THE 2022 AUDITED FINANCIAL STATEMENTS WERE REVIEWED WITH THE AUDIT, RISK, AND LEGAL COMMITTEE AT ITS MEETING ON JUNE 19, 2023 AND APPROVED BY THE BOARD OF DIRECTORS ON JUNE 23, 2023. SUBSEQUENTLY, ALL MEMBERS OF THE BOARD OF DIRECTORS WERE PROVIDED WITH ELECTRONIC ACCESS TO A DRAFT OF THE FORM 990 FOR THEIR REVIEW. MEMBERS OF THE BOARD OF DIRECTORS WERE ALSO INSTRUCTED TO CONTACT THE SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER IF, AS A RESULT OF THEIR REVIEW, THEY HAD ANY QUESTIONS OR COMMENTS PERTAINING TO THE FORM 990. THE BOARD WAS INFORMED OF THE EXPECTED FILING DATE OF THE FORM 990 WHICH ALLOWED FOR THEM TO ACCESS AND REVIEW THE DOCUMENT PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy THE PURPOSE OF THE CONFLICT OF INTEREST POLICY ("POLICY") OF THE YMCA OF GREATER RICHMOND IS TO PROTECT THE YMCA WHEN IT IS CONTEMPLATING ENTERING INTO A CONTRACT, TRANSACTION, OR ARRANGEMENT THAT HAS THE POTENTIAL FOR BENEFITING THE PRIVATE INTEREST OF A MEMBER OF THE BOARD OF DIRECTORS, OFFICERS, KEY EMPLOYEES OR OTHER EMPLOYEES OR VOLUNTEERS WHO HAVE THE ABILITY TO EXERCISE SIGNIFICANT INFLUENCE OR AUTHORITY OVER THE AFFAIRS OF THE ASSOCIATION. ANNUALLY, ALL SUCH INDIVIDUALS ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE A QUESTIONNAIRE DESIGNED TO IDENTIFY POTENTIAL CONFLICTS FOR SUBSEQUENT EVALUATION BY EXECUTIVE MANAGEMENT AND THE AUDIT, RISK, AND LEGAL COMMITTEE. THE QUESTIONNAIRE REQUIRES EACH SUCH INDIVIDUAL TO AFFIRM THAT: 1. THEY HAVE RECEIVED A COPY OF THE POLICY. 2. THEY HAVE READ AND UNDERSTAND THE POLICY. 3. THEY AGREE TO COMPLY WITH THE POLICY. 4. THEY UNDERSTAND THAT THE YMCA OF GREATER RICHMOND IS A CHARITABLE ORGANIZATION, AND THAT TO MAINTAIN ITS TAX-EXEMPT STATUS, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. 5. THEY AGREE TO REPORT TO THE SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER (CFO), (1) ANY CHANGE IN THE RESPONSES TO THE QUESTIONS IN THE QUESTIONNAIRE THAT MAY RESULT FROM CHANGES IN CIRCUMSTANCES OR (2) ANY FURTHER FINANCIAL INTEREST, SITUATION, ACTIVITY, INTEREST OR CONDUCT THAT MAY DEVELOP BEFORE COMPLETION OF THE NEXT ANNUAL QUESTIONNAIRE. 6. THE INFORMATION CONTAINED IN THE ANNUAL QUESTIONNAIRE IS TRUE AND ACCURATE TO THE BEST OF THEIR KNOWLEDGE AND BELIEF AS OF THE DATE SIGNED. ADMINISTRATION OF THE CONFLICT OF INTEREST QUESTIONNAIRE PROCESS IS THE RESPONSIBILITY OF THE CFO, UNDER THE DIRECTION OF THE PRESIDENT & CHIEF EXECUTIVE OFFICER. THE CFO WILL ALSO SUMMARIZE AND SUBMIT A CONFIDENTIAL REPORT TO THE AUDIT, RISK, AND LEGAL COMMITTEE CONCERNING ANY POTENTIAL CONFLICTS OF INTEREST TOGETHER WITH RECOMMENDATIONS CONCERNING THE SAME. THE AUDIT, RISK, AND LEGAL COMMITTEE WILL EVALUATE ALL SUCH MATTERS AND MAKE A REPORT TO THE BOARD OF DIRECTORS OR ITS EXECUTIVE COMMITTEE, INCLUDING RECOMMENDATIONS FOR ANY ACTIONS TO BE TAKEN BY THE BOARD OR EXECUTIVE COMMITTEE. IN ADDITION TO THE CONFLICT OF INTEREST POLICY DISCUSSED ABOVE, ALL SIGNIFICANT CONTRACTS, TRANSACTIONS OR ARRANGEMENTS TO WHICH THE YMCA OF GREATER RICHMOND IS TO BECOME A PARTY REQUIRE THE DIRECT INVOLVEMENT, EVALUATION AND APPROVAL OF EXECUTIVE MANAGEMENT OF THE ASSOCIATION AND, TO THE EXTENT CALLED FOR BY THE ASSOCIATION'S FINANCIAL POLICIES, THE APPROVAL OF THE FISCAL MANAGEMENT COMMITTEE AND BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE YMCA HAS A SALARY ADMINISTRATION PLAN, WHICH PROVIDES THAT ALL EMPLOYEES ARE COMPENSATED ACCORDING TO FAIR AND UNIFORM PRINCIPLES, AND IN RELATION TO THE CONTRIBUTION WHICH THEY MAKE TO THE SUCCESS OF THE YMCA OF GREATER RICHMOND. ALSO, THEY ARE PAID AT A LEVEL THAT COMPARES EQUITABLY WITH SALARIES PAID FOR SERVICES IN COMPARABLE ORGANIZATIONS, AND ARE IN COMPLIANCE WITH ALL REGULATIONS AS STATED IN THE FAIR LABOR STANDARDS ACT. THE YMCA PARTICIPATES IN THE SALARY ADMINISTRATION PROGRAM OF THE YMCA OF THE USA, WHICH IS BASED ON THE HAY PLAN OF SALARY ADMINISTRATION. THIS PLAN INCLUDES WRITTEN JOB DESCRIPTIONS, EVALUATION AND RANKING OF POSITIONS IN ORDER OF VALUE AND CONTRIBUTION TO THE ORGANIZATION, SALARY RANGES, AND SALARY ADJUSTMENTS BASED ON MERIT AS DETERMINED THROUGH PERFORMANCE REVIEWS. THE SENIOR VICE PRESIDENT OF HUMAN RESOURCES CARRIES OUT HAY PLAN ADMINISTRATION, AND THE PRESIDENT & CHIEF EXECUTIVE OFFICER IS RESPONSIBLE FOR THE OVERALL ADMINISTRATION OF THIS PROGRAM. ALL EMPLOYEES, REGARDLESS OF POSITION LEVEL, EARN SALARY INCREASES BASED ON ACHIEVEMENT OF PERFORMANCE STANDARDS. INCREASES ARE ESTABLISHED ANNUALLY, BASED ON RECOMMENDATIONS FROM YUSA AND MERIT POOL RECOMMENDATIONS AS APPROVED BY THE PRESIDENT & CHIEF EXECUTIVE OFFICER AND SENIOR VICE PRESIDENT & CHIEF FINANCIAL OFFICER. IN REFERENCE TO EXECUTIVE SALARIES, THE YMCA OF GREATER RICHMOND FOLLOWS IRS GUIDELINES REGARDING INTERMEDIATE SANCTIONS ANNUALLY. THIS PROCESS ENTAILS A DETAILED REVIEW OF ALL EXECUTIVE LEVEL SALARIES, COMPARISON TO PRIVATE AND NOT-FOR-PROFIT SALARIES OF COMPARABLE POSITIONS VIA EXTERNAL DATA GATHERING, AND EXECUTIVE COMPENSATION COMMITTEE REVIEW TO DETERMINE IF EXCESSIVE COMPENSATION EXISTS. THE EXECUTIVE COMPENSATION COMMITTEE CONSISTS OF THE CHAIR OF THE BOARD OF DIRECTORS, IMMEDIATE PAST CHAIR, CHAIR ELECT, TREASURER AND SECRETARY. THE COMMITTEE VOTES ON WHETHER THE YMCA COMPENSATION PLAN IS IN COMPLIANCE WITH IRS GUIDELINES RELATED TO INTERMEDIATE SANCTIONS. THE DECISION IS THEN SHARED WITH THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. Form 990, Part VI, Line 15b Process to establish compensation of other employees See explanation for Form 990, Part VI, Section B, Line 15a Form 990, Part VI, Line 19 Required documents available to the public THE YMCA OF GREATER RICHMOND'S AMENDED AND RESTATED ARTICLES OF INCORPORATION, AMENDED AND RESTATED BYLAWS, AUDITED FINANCIAL STATEMENTS, FORM 990, CONFLICT OF INTEREST POLICY, CODE OF ETHICS AND POLICY ON REPORTING SUSPECTED MISCONDUCT ARE ALL AVAILABLE UPON REQUEST. IN ADDITION, THEY ARE POSTED ON THE ASSOCIATION'S WEBSITE (WWW.YMCARICHMOND.ORG) AND MAY BE ACCESSED BY GOING TO ABOUT THE YMCA OF GREATER RICHMOND GOVERNANCE. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Income - Total Revenue: 28602, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 28602; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Bad Debt Expenses - -144049;