2023-08-08T14:01:08-05:00 2022-12-31 420714325 RSM US LLP 6 S Patterson Blvd Dayton OH 45402 990 2022-01-01 510181689 Ralph J Stolle Countryside YMCA of Warren County RALP 5139321424 1699 Deerfield Rd Lebanon OH 450369215 Renee M Lay CFO 5139321424 2023-07-31 1 Renee Lay XXX-XX-XXXX 0 Karen O Crim P00368385 9372980201 2023-07-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Countryside YMCA Chris Johnson 1699 Deerfield Rd Lebanon OH 450369215 18282427 0 X www.countrysideymca.org X 1976 OH To put Christian principles into practice through programs that build healthy spirit, mind & body for all. The Organization's areas of focus are youth development, healthy living, & social responsibility. Every day, the Y ensures that everyone, regardless of age, income or background, has the opportunity to learn, grow, and thrive. Countryside YMCA is a membership association of families, men, women and children of all ages, abilities, income, races and religions. Countryside YMCA serves more than 30,000 persons as members and program participants in a service area of approximately 200,000 persons. Annually, Countryside YMCA provides financial aid through scholarship memberships to nearly 500 families, in the Warren County service area. Each year 21 policy making volunteers donate approximately 1,000 hours of service. 21 20 787 637 0 0 1732965 2937559 10253355 11529592 372064 268819 332998 2294170 12691382 17030140 203799 178197 0 0 7269776 8024629 0 0 122196 5150588 5312224 12624163 13515050 67219 3515090 28896858 31998049 6855842 7474093 22041016 24523956 X To put Christian principles into practice through programs that build healthy spirit, mind and body for all. 0 0 7314685 0 4534050 One area of programming is Youth Development, where youth are encouraged to discover their potential and learn what they can achieve. Each year at Countryside YMCA, in childcare and camp, several thousand youth cultivate the values, skills and relationships that lead to positive behaviors, better health and educational achievement. The childcare programs provide daycare service or preschool to children in the community. In all cases, the child-based programming builds on the Y's core values of caring, respect, responsibility, honesty and faith, with the goal to build children of character. Childcare and preschools provide valuable services to parents and children. These programs provide day care, education and values through programs that stress positive use of leisure time. Countryside has childcare/before & afterschool program locations in Lebanon, Little Miami and Clinton Massie.Countryside YMCA operates an early learning literacy preschool program for area section eight housing complexes to provide pre-kindergarten experiences to under-priviliged preschoolers in an effort to better prepare them for kindergarten. Before and after school programs, offered at three different locations throughout Warren Country, provide a safe, affordable and enriching opportunity to youth, and accommodate working parents. Over 700 different children are served annually in all the childcare programs, and many of these receive financial aid because of an inability to pay. Summer day camp serves over 450 children per day and develops social skills and physical abilities, provides supervised outdoor play time, fosters appreciation of the environment, and exposes children to the arts. Campers develop leadership characteristics like self-reliance and independent decision making. All camps are value-based and stress the Y's core values of caring, respect, honesty, responsibility and faith. Program financial assistance was made available to those in financial need. 3947184 0 7099273 The second area of programming is healthy living. The Y provides support, guidance and resources needed for people of all ages and abilities to achieve greater health and well-being. Programs in fitness, sports, gymnastics, cardiovascular exercise, swimming/aquatics, dance, arts and developmental education aim to develop healthy lifestyles for members and non-members that focus on the total wellness of each individual. Programs foster connections through fitness, sports, fun and shared interests. All healthy living programming exposes participants to the Y's core values of caring, respect, responsibility, honesty and faith. Program financial assistance is made available to families and individuals who qualify based on income. Physical programs consist of youth sports, including gymnastics, skill classes, adult sports and fitness programs, and a host of individual activities and leagues that serve to enhance healthy lifestyles, build values, improve fitness and reduce stress. Aquatic programs include swim lessons, competitive swimming, adaptive swimming for those with special needs, life guard training, scuba, diving, and water fitness. Children learn life-saving swimming skills during swim lessons. In addition to providing specific swimming, exercise, and water safety skills, these programs promote good health through regular exercise. They also promote teamwork, self-confidence, and leadership. The arts and education programs enrich the lives of individuals and provided opportunities for children and adults to pursue new interests and develop hobbies. Classes are offered in dance, music, theater, art, and Bible Studies. Countryside YMCA provides specific healthy living programming for those ages 50 and above. The Stolle Center at the Lebanon Branch, and the Branch at Otterbein Retirement Community both serve the senior audience with fitness, swimming, and educational programming tailored to the abilities of this audience. 293270 178197 0 The third area of programming is Social Responsibility. As a leading nonprofit committed to strengthening community, the Y responds to issues influencing the community and provides support through services focused on critical areas, such as child welfare, community health, quality of life and family services. Examples of this work include: Countryside YMCA operates an early learning literacy preschool program for area section eight housing complexes to provide pre-kindergarten experiences to under-privileged preschoolers to better prepare them for kindergarten. This is provided at no-cost to the children or their families. All fourth graders in Lebanon City Schools receive life-saving swimming lessons during the school year at no cost to them or their families. All preschoolers enrolled in our childcare center "The Childrens Center" also receive life-saving swimming lessons during the year at no cost to them or their families. Respite care gives the parents of children with special needs and kinship families a time to get away for some rest and fun while their child/children have fun at the Y. This is provided at no-cost to the children or their families. Military families receive help with membership costs through a partnership with the Armed Services YMCA and the Department of Defense. In 2008, the YMCA partnered with The Livestrong* Foundation to help Cancer survivors begin the journey toward recovery with he Livestrong at the YMCA program. The program offers adults affected by Cancer a safe, supportive environment to participate in physical and social activities focused on strengthening the whole person. Cancer survivors have participated in Livestrong at the YMCA at no cost to them or their families. Every year, hundreds of volunteers donate valueable time to Countryside YMCA. In addition, several individual volunteers donate hours to our organization helping with swim meets, gymnastic competitions, raising funds for our scholarship campaign, as coaches in our programs and in various events held throughout the year. Countryside YMCA partners with other charitable and community service organizations including: Atrium Medical Center, Antioch Church, Warren County Educational Services, Boy Scouts of America, Lebanon City Schools, WCBDD, Little Miami Schools, Clinton Massie Schools, Lebanon Fire Department, Lebanon Police Department, Arthritis Foundation, Kiwanis of Lebanon, Navy Seals, Toys for Tots, Suicide Coalition of Warren County, Area Progress Council, Historic Downtown Lebanon, Lebanon Rotary, Lebanon Chamber of Commerce, Lebanon Food Pantry, Warren County Sheriff's Department, Special Olympics, Interfaith Hospitality Network and Various Group Homes in Warren County. 11555139 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 27 0 1 787 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 20 1 0 0 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 0 0 OH X Renee M Lay 5139321424 1699 Deerfield Rd Lebanon OH 450369215 Larry Hollingshead Secretary 2.00 X X 0 0 0 Jeff Mitchell Chairperson 1.00 X X 0 0 0 Zach Burns Vice Chairperson 1.00 X X 0 0 0 Scott Brunka Director 1.00 X 0 0 0 Mike Carroll Director 1.00 X 0 0 0 Missy Cottman Director 1.00 X 0 0 0 Spence Cropper Director 1.00 X 0 0 0 Bill Haynes Director 1.00 X 0 0 0 Becky Hill Director 1.00 X 0 0 0 Cathy Howell Director 1.00 X 0 0 0 Mary Kaufman Director 1.00 X 0 0 0 Randy Kronour Director 1.00 X 0 0 0 Roy McKay Director 1.00 X 0 0 0 Eric Meilstrup Director 1.00 X 0 0 0 David Newman Director 1.00 X 0 0 0 Lynn Payne Director 1.00 X 0 0 0 Matt Reeves Director (until 3/31/2022) 1.00 X 0 0 0 Ted Ripperger Director 1.00 X 0 0 0 Chris Romano Director 1.00 X 0 0 0 Isaac Seevers Director 1.00 X 0 0 0 Kathleen Stolle Director 1.00 X 0 0 0 Stephen Wilson Director 1.00 X 0 0 0 Chris Johnson CEO/President 45.00 X 160467 0 17865 Renee Lay CFO 45.00 X 92975 0 29184 253442 0 47049 1 0 1 0 0 24838 2052793 859928 2937559 Program Fees 900099 6328561 6328561 Membership Dues 900099 5201031 5201031 11529592 173149 173149 370458 80000 290458 290458 290458 1211334 1106911 8753 104423 -8753 95670 -8753 104423 130037 24838 47967 82070 82070 11235 8656 2579 2579 Employee Retention Credit 900099 1806579 1806579 112484 112484 1919063 17030140 11633323 0 2459258 178197 178197 300490 272398 23612 4480 6240294 5656890 490360 93044 418172 364976 45879 7317 523742 457116 57462 9164 541931 482378 51362 8191 4177 4177 59245 59245 2106 2106 160502 80251 80251 49472 32949 16523 977532 897806 79726 13112 6829 6283 210357 210357 166501 99901 66600 1064467 791627 272840 Supplies 1237026 1233147 3879 Equipment Rental & Main 268835 243856 24979 Repair Expense 115601 115601 Trustee and Bank Fees 46469 46469 936822 641217 295605 13515050 11555139 1837715 122196 5329893 7064989 889490 691825 228698 229889 114362 121981 37546047 21765749 15883669 15780298 6320770 5536295 129976 2572772 28896858 31998049 311127 598919 403823 484364 6140892 5743007 0 647803 6855842 7474093 X 19811168 21076817 2229848 3447139 22041016 24523956 28896858 31998049 3515090 -1032150 0 X X 0 1 X 1 0 X 359289 325772 2053168 1732965 2937559 7408753 11175792 11767269 8818184 10261203 11540827 53563275 11535081 12093041 10871352 11994168 14478386 60972028 52340 59607 62090 95125 151038 420200 0 52340 59607 62090 95125 151038 420200 60551828 447179 505015 471944 494436 543607 2462181 447179 505015 471944 494436 543607 2462181 8585 58583 82070 149238 167845 212436 270678 58601 1919063 2628623 12150105 12810492 11622559 12605788 17023126 66212070 0.91450 0.94120 0.03720 0.04000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 2106 0 0 0 2106 0 Part II-B Line 1f Lobbying expense paid to the Ohio Alliance of YMCAs as part of the organization's annual membership dues. 67583 236 67819 67477 106 67583 66783 694 67477 66004 779 66783 65507 497 66004 0.00000 1.00000 0.00000 1 0 144238 1555881 1700119 1098960 31058618 18996350 13161228 3688350 2769399 918951 15780298 Other Receivables 123041 Interest and Dividends Receivable 11413 Right of Use Asset 631739 Employee Retention Credit Receivable 1806579 2572772 Operating Lease Liability 647803 647803 X 16134613 -1032150 -1032150 17166763 -136623 -136623 17030140 13651673 136623 136623 13515050 0 13515050 Part V, Line 4: The association's endowment consists of a donor-restricted fund created to maintain and improve the association's nature trail. Part X, Line 2: Income tax footnote from the December 31, 2022 audited financial statements: The Association is exempt from federal income taxes under Code Section 501(c)(3), and is classified as other than a private foundation by the Internal Revenue Service. The Association's federal information returns are no longer subject to examination by the Internal Revenue Service for years before 2019. Part XI, Line 4b - Other Adjustments: Fundraising Events Expense Reported with Revenue -47,967. Cost of Goods Sold Reported with Revenue -8,656. Rental Expenses Reported with Revenue -80,000. Part XII, Line 2d - Other Adjustments: Fundraising Events Expense Reported with Revenue 47,967. Cost of Goods Sold Reported with Revenue 8,656. Rental Expenses Reported with Revenue 80,000. Gala 108616 9718 98898 1945 18893 9554 Golf Outing 25197 15120 10077 6142 593 2475 3 21062 21062 8365 154875 24838 130037 8087 19486 20394 47967 82070 1 Program Scholarships 987 23287 Programs are discounted 50% Childcare Scholarships 54 74637 Programs are discounted 50% Scholarships for Memberships to YMCA - Approximately 473 scholarships per month ranging in amounts $50 to $550 were award on a sliding scale based on income levels 473 80273 Memberships are valued at a cost/member rate. Programs are discounted 50% Part I, Line 2: Annual memberships or fees for specific programs and child care scholarships are provided at either no cost or at a reduced cost to individuals meeting income level eligibility guidelines. Countryside YMCA maintains records documenting the recipients of these benefits, termed scholarships, and supporting eligibility information. X 1 1 X X 0 0 0 0 0 0 0 1 0 Chris Johnson CEO/President 141974 0 15000 0 3493 0 17037 0 828 0 178332 0 0 0 Part I, Line 1a Chris Johnson receives a complimentary YMCA membership, as do all full time YMCA employees. Part I, Line 1b Under IRC Section 132(b), the value of an employee's YMCA membership is excluded from wages as a "no-additional-cost service." Part I, Line 7 The CEO has the ability to earn $20,000 in variable compensation based on meeting certain goals. The bonus is broken down and weighted by a percentage. In 2022, the CEO could earn 20% of his variable compensation if the organization met or exceeded the overall net operating profit budget target for 2022. Bonuses were also paid to all admin directors based on several factors including whether or not they met the overall budget of the organization. Since the entire organization exceeded the overall budget for 2022, the entire team got the same dollar amount of bonus. A Warren County Port Authority 260432442 935163731 2014-06-30 8800000 Refunding of Series 2009 Bonds; Phase 3 2017 Building Renovation Project 0 0 0 A 3008759 7696012 68385 7627627 2016 1 0 0 1 A 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 0 A 0 Schedule K, Part II, Line 3 The total proceeds from the issue are not identical to the issue price because $1,103,988 of the proceeds were used to refund the prior issue. Stan Lay Husband of Renee Lay 76135 Janitorial Contract/Mowing Contract/YMCA Employee 0 Brett Wilson Son of Trustee Steve Wilson 9912 YMCA Employee 0 Form 990, Part VI, Section A, line 2 Stephen Wilson, Eric Meilstrup, and Spence Cropper have a business relationship. Form 990, Part VI, Section A, line 6 Those who pay to join the association are members. Anyone who is 18 years or older is a voting member. Form 990, Part VI, Section A, line 7a Any member who is 18 years of age is a voting member of the association. Each member receives one vote and the responsibilities of the voting members are: A. To maintain their membership in the association in proper status B. To amend the constitution C. To nominate and elect the board of directors D. To vote, and if eligible and elected, to hold office E. To cooperate actively in achieving the purposes and program of the association through service on committees or in other ways. F. To represent the association in the regional assembly of the YMCA of the USA if and when duly authorized under the stated requirements of such representations. Form 990, Part VI, Section A, line 7b Voting members may amend the constitution by the vote of two-thirds of the voting members present at any regularly constituted meeting of the association provided the substance of such amendment(s) shall have been submitted by the board of directors by mail to the voting membership at least 30 days prior to the meeting called for such purpose. Form 990, Part VI, Section B, line 11b Annually the Form 990 is reviewed by the Executive Director and CFO who then presents it to the Finance Committee for approval prior to the time of filing the Form 990 with the IRS. Copies of the Form 990 are made available to the Board of Directors. Form 990, Part VI, Section B, line 12c Questionnaires are sent to all officers, trustees and key employees on an annual basis. Form 990, Part VI, Section B, line 15a The Board of Directors, Compensation Committee, conducts a salary comparison to determine proper compensation for the CEO (Executive Director). The CEO is evaluated on the prior year's performance and completion of goals. The committee's compensation decision is documented by the Chairman of the Board of Directors. Form 990, Part VI, Section C, line 19 The association makes available to the public its governing documents, conflict of interest policy and financial statements upon request for the same period of disclosure as set forth in section 6104(d). Form 990, Part XII, Line 2c: The process has not changed from prior year.