2023-06-15T20:11:01+00:00 2022-12-31 510442395 Kirsch CPA Group LLC 2 S Third Street Suite 400 Hamilton OH 45011 990 2022-01-01 310536719 GREAT MIAMI VALLEY YMCA GREA 5138870001 105 N SECOND STREET HAMILTON OH 45011 Kelly Freyler Chief Financial Officer 2023-06-15 true Kelly Freyler Freyler 999009999 Jill Frieden P01581134 5138586040 2022 2023-04-26 12:10:37Z Kelly Freyler 105 N SECOND STREET HAMILTON OH 45011 15846545 false X WWW.GMVYMCA.ORG X 1889 OH The GREAT MIAMI VALLEY YMCA has been in the Butler County community for over 130 years and has made a promise to strengthen our community through youth development, healthy living and social responsibility. We as an association are committed to serve all, regardless of age, gender and ability. The safety and well-being of each person we serve is our number one priority. We work with each individual and family to find the programs that provide the safest environment for them to thrive. 28 28 555 674 -908 -908 4560300 2350353 6805386 9585209 899260 1141225 376273 392386 12641219 13469173 9501 27141 0 5807260 5869972 0 226716 5392554 5786294 11209315 11683407 1431904 1785766 35660589 35821072 14466700 14983537 21193889 20837535 X The GREAT MIAMI VALLEY YMCA has been in the Butler County community for over 130 years and has made a promise to strengthen our community through youth development, healthy living and social responsibility. We as an association are committed to serve all, regardless of age, gender and ability. The safety and well-being of each person we serve is our number one priority. We work with each individual and family to find the programs that provide the safest environment for them to thrive. false false 6988170 0 6545513 CHILD CARE * Every day matters in the holistic development and education of children. We provide a nurturing environment and caring teachers for over 400 children from infants through age 12 to learn social, emotional, physical and educational skills. YMCA Before and After School programs serve 24 schools, representing 8 different school districts throughout Butler and Warren County at various locations. Collaborations with Hamilton, Ross, Talawanda, Franklin Schools, Edgewood, Middletown, Fairfield, and local churches made these programs possible. * Highly trained teachers, fewer children per classroom and commitment to continuous improvement in early education programming earned 45 Step Up to Quality Stars or NAEYC (National Association for the Education of Young Children) for eight of our YMCA programs. 513836 0 481288 SWIM, SPORTS & PLAY - Encouraging good health, bringing families closer together and fostering connections through fitness, sports, fun and shared interests. * Staying active is key to a child's well-being. 1,898 kids exerted energy and learned new skills in basketball, soccer, and baseball. * 2,099 youth were taught how to be safer around water through swim lesson programs. HEALTH, WELL-BEING, and WELLNESS * At the Y, you can achieve good health, challenge yourself to learn a new skill or hobby, foster connections with friends, or bring your family closer together through our many family-centered activities. Over 30,000 individuals have experienced what we offer. * 15 Cancer survivors improved their quality of life and diminish the severity of therapy side effects through the LiveStrong at the YMCA program, where we have created supportive communities for adults to reclaim their physical strength and reduce stress. * Delay the Disease program was added to our cause driven programming list and ran for the first time at our East Butler County Branch serving 75 participants. 1952577 0 1828893 CAMP * Summer day camp is a time of active play and discovery for kids. We served 263 children each week for 11 weeks through educational experiences that prevented summer learning loss. * In a partnership with the City of Hamilton, United Way, Hamilton Community Center, Miami University, and the Fitton Center for Creative Arts, our BTW Community Center offered summer programming for youth, reaching 100 children weekly. * Summer resident camp experiences for more than 681 children taught self-reliance and a love for nature, while developing attitudes and practices that build character and leadership-all amidst the fun of campfires, canoeing, archery, talent shows, and meaningful relationships. * Collaborations with organizations such as Butler County Developmental Disabilities and the Muscular Dystrophy Association enable youth with special needs to enjoy typical camp experiences alongside their peers. * More than 60 schools from the tri-state area visit CCG to participate in outdoor activities to complement their classroom learning. 822138 27141 770060 SOCIAL RESPONSIBILITY- Giving back and supporting our neighbors by using our knowledge to develop stronger, more integrated communities. Giving & Volunteerism * 532 program volunteers and 89 policy volunteers dedicated their time and talents to a wide range of programs, events and led our Y with wisdom and compassion. * Charitable support and community partners are necessary to engage communities and address community needs 513 donors enabled us to raise $1,199,148 at the YMCA through individual gifts, corporate giving, foundation grants, and United Way. Donations allow us to fulfill our mission of providing programs "for all." * Joe Nuxhall Miracle League Fields- Through this collaboration, the Y operates adaptive baseball leagues for 104 special needs youth, ages 5-16. This league creates recreational opportunities for youth in an accepting, safe and fun environment for them to play baseball. With this program, 57 program volunteers provided over 1,600 hours of service to children with physical and intellectual disabilities in 2022. * Safety Around Water-More than 100 underserved youth in the Hamilton and Middletown communities learned basic swimming skills and water safety. Youth in this free program gained a sense of accomplishment, increased self-confidence and security near the water. * Miami Valley YMCA are collaborating with a variety of local non-profits in an effort to enhance the facility and programs offered at the Community Center. The BTW Community Center Collaboration includes the City of Hamilton, the Boys & Girls Club, the Fitton Center for Creative Arts, Miami University, SELF, University of Cincinnati, and the YMCA to partner on program offerings to serve the Second Ward of Hamilton. * This collaboration provides 219 youth with twenty programs that represent the programmatic expertise of each agency. From swim lessons to homework assistance, from art lessons to social-emotional focused activities, the size and scope of this effort is uniquely inspiring. * The YMCA was approached by the City of Hamilton in 2012 with a request that the YMCA become the lead managing entity at the Community Center. The YMCA then invited multiple community partners whose combined expertise can serve the BTW Community Center with effective programming. 822138 27141 770060 10276721 true true false true false false false false true true false false true true true true false false false false false false false false false false true false true true false false false false false false false false false false false false false false false false false false false true 22 0 true 555 true true true false false false false false false false false false false false X 28 28 true false false false false false false true true false true true true true true true true true true true false OH X GREAT MIAMI VALLEY YMCA 5138870001 105 N SECOND STREET HAMILTON OH 45011 Andrew Schuster Secretary/Treasurer 0.0 X X 0 0 0 Brandon Saurber Board Chair 0.0 X X 0 0 0 Chamina Curtis Vice Chair 0.0 X X 0 0 0 Kendall Wright Past Chair 0.0 X X 0 0 0 Bill Miller Board Member 0.0 X 0 0 0 Billy Smith Board Member 0.0 X 0 0 0 Cathy Bishop-Clark Board Member 0.0 X 0 0 0 Chelsea Staton Board Member 0.0 X 0 0 0 Dan Crank Board Member 0.0 X 0 0 0 Darren Corns Board Member 0.0 X 0 0 0 Dave Harrison Board Member 0.0 X 0 0 0 DeAnna Shores Board Member 0.0 X 0 0 0 Jackie Phillips Board Member 0.0 X 0 0 0 Jason Crank Board Member 0.0 X 0 0 0 Jeanne Pope Board Member 0.0 X 0 0 0 Jeff Leipzig Board Member 0.0 X 0 0 0 Jill Cohen Board Member 0.0 X 0 0 0 John Clemmons Board Member 0.0 X 0 0 0 Keith Bricking Board Member 0.0 X 0 0 0 Larry Mulligan Board Member 0.0 X 0 0 0 Margo Cox Board Member 0.0 X 0 0 0 Marlon Styles Board Member 0.0 X 0 0 0 Marni Durhan Board Member 0.0 X 0 0 0 Mike Dingeldein Board Member 0.0 X 0 0 0 Mitch Vocke Board Member 0.0 X 0 0 0 Scott Timmer Board Member 0.0 X 0 0 0 Steve Sullivan Board Member 0.0 X 0 0 0 Tim Naab Board Member 0.0 X 0 0 0 Boyce Swift Director- HR / Talent Management 40.0 X 64227 0 21505 David Westcott-retired 072022 CFO 40.0 X 46801 0 13703 Karen Staley COO 40.0 X 135158 0 16465 Kelly Freyler CFO 40.0 X 50858 0 2316 Kimberly Munafo VP- development, marketing, communications 40.0 X 85800 0 13364 Mike Bramer President/CEO 40.0 X 176610 0 28640 559454 0 95993 2 false true false Kirsch CPA Group LLC 2 S 3rd St 400 Hamilton OH 45011 Certified Public Accountant Services 101730 1 72252 0 0 0 0 2278101 0 2350353 Membership Revenue 713940 4535501 4535501 Childcare Revenue -- Infant/Toddler/Preschool 624410 1236728 1236728 Childcare Revenue -- School Age 624410 1226369 1226369 Resident Camp Revenue 713940 767361 767361 Day Camp Revenue 0 0 1819250 1819250 0 0 9585209 211193 211193 370049 23525 24433 370049 -908 369141 -908 370049 3244209 17300 2331477 912732 17300 930032 17300 912732 44707 21462 23245 23245 0 0 0 0 0 13469173 9625754 -908 1493974 27141 27141 0 0 690649 588036 102613 4337546 4164620 172926 274157 257317 16840 186506 163675 22831 381114 320779 53771 6564 32760 32760 2107 2107 69335 69335 508727 300600 176826 31301 119415 30454 6336 82625 825263 805876 18243 1144 263398 263398 1645468 1639699 5769 68866 50422 17905 539 4569 3400 1169 423768 423768 119392 119392 0 0 1274124 1263107 11017 245976 245976 TELEPHONE 125361 109063 16298 EQUIPMENT LEASES 42178 42178 ORGANIZATIONAL DUES 15587 13096 561 1930 0 0 0 0 11683407 10276721 1179970 226716 1300 2100 0 1937566 137518 1143741 94620 186259 0 0 0 0 7480 13056 14175 0 51943163 31056805 21751261 20886358 11750305 9443764 0 0 1903930 2208228 35660589 35821072 960295 647438 0 0 298448 2408582 12237257 11480057 0 0 560142 295253 0 0 410558 152207 14466700 14983537 12502682 13888970 8691207 6948565 21193889 20837535 35660589 35821072 X 1785766 -2722449 0 580329 X true X true X true true true X 7574864 7220707 6618317 8408677 6803741 36626306 4916365 4960665 2581946 2957009 5038321 20454306 0 0 0 12491229 12181372 9200263 11365686 11842062 57080612 25570 52981 29825 31335 42300 182011 0 0 0 0 0 0 25570 52981 29825 31335 42300 182011 56898601 217227 220940 191588 200112 211193 1041060 0 217227 220940 191588 200112 211193 1041060 0 0 0 434668 0 0 434668 12708456 12402312 9826519 11565798 12053255 58556340 0.9717 0.9718 0.02 0.02 X Schedule A, Part III, Line 12 Other Income Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - 434668.0, COLUMN D - , COLUMN E - , COLUMN F - 434668.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false true 2107 false false false 2107 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY A PORTION OF THE DUES PAID TO THE OHIO ALLIANCE OF YMCAS ARE REPORTED AS LOBBYING COSTS. THE OHIO ALLIANCE OF YMCAS FOCUSES ITS WORK IN A VARIETY OF AREAS, INCLUDING CHILD CARE RELATED ISSUES; CHILD CARE LICENSING REQUIREMENTS AND TRANSPORTATION; DIABETES SCREENING AND PREVENTION PROGRAMS; REVISIONS TO, SWIMMING POOL RULES AND REGULATIONS; MINIMUM WAGE REQUIREMENTS; CRIMINAL BACKGROUND CHECKS FOR CAMP EMPLOYEES AND VOLUNTEERS; AND STATE SALES TAX ISSUES RELATED TO YMCAS. 5360147 -775670 260000 4324477 4748920 878227 267000 5360147 4261328 527592 0 40000 4748920 3556742 0 832586 0 128000 4261328 3875300 0 -138558 0 180000 3556742 0.0 0.4175 0.5825 false false 3411032 3411032 45478415 29730766 15747649 2951999 1262193 1689806 101717 63846 37871 20886358 OTHER ASSETS 105088 Employee Retention Credit Receivable 1800000 Interest Rate Swap Agreements 226049 Right-of-use Asset 77091 2208228 Custodial Funds 103088 Operating Lease Liability - Current Portion 25765 Unamortized debt issuance costs -27972 Provision for Interest Rate Swap Agreement 0 Operating Lease Liability 51326 152207 X 11397117 -2722449 93500 580329 -2048620 13445737 69331 -45895 23436 13469173 11753471 93500 45895 139395 11614076 69331 0 69331 11683407 Schedule D, Part V, Line 4 Intended uses of endowment funds The income and appreciation of the endowment funds are available for the general operating purposes of the Great Miami Valley YMCA Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Association and recognize a tax liability if the Association has taken an uncertain position that more likely than not would fail to be sustained upon examination by the Internal Revenue Service. The Association is exempt from federal income taxes and management believes the Association has not engaged in any activities that would disqualify it from tax-exempt status or incur a tax obligation for the years ended December 31, 2022 and 2021. The Association believes their estimates are appropriate based on current facts and circumstances. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Association's policy with regard to interest and penalty, if incurred, is to recognize interest through interest expense and penalties through other expenses. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Fair Value of Interest Rate Swap - 580329 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Purchases netted against Inventory Sales - -21462 Rental Expenses netted against Revenue - -24433 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Purchases netted against Inventory Sales - 21462 Rental Expenses netted against Revenue - 24433 true Fitton Center for Creative Arts 101 S Monument Ave Hamilton OH 45011 310736673 501(c)(3) 27141 Children's Art Classes 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Provided children's art classes under our United Way Grant X false false false false false false false false false Mike Bramer President/CEO 176610 0 0 0 0 0 0 0 28640 0 205250 0 0 0 Karen Staley COO 135158 0 0 0 0 0 0 0 16465 0 151623 0 0 0 A Butler County Port Authority 651235109 2014-08-07 15380000 Current refund/retire the series 2007 bond principal & pay the issuance cost of the series 2014 Bond false false false A 3899943 0 15380000 0 0 0 185000 0 0 0 15195000 0 2008 true false true true A false false false false 0.0 0.0 0.0 false false true A false false false false true true First Financial Bank 10.0 false false false 0.0 false false false A false Form 990, Part I, Line 1 Mission Our Cause Defines Us We know that lasting personal and social change comes when we all work together. That's why, at the Y, strengthening community is our cause. Every day, we work side-by-side with our neighbors to make sure that everyone, regardless of age, income, background, or abilities, has the opportunity to learn, grow and thrive. Our Strength is in Community The YMCA mission comes alive through three areas of focus that help people: * YOUTH DEVELOPMENT: Nurturing the potential of every child and teen. * HEALTHY LIVING: Improving the community's health and well-being. * SOCIAL RESPONSIBILITY: Giving back and providing support to our neighbors. The YMCA mission comes alive through the efforts of: * Paid staff - full and part time; from teens to seniors * Volunteers - who lead program and make policy * Members - who are mentors, coaches and donors At the root of our mission is a commitment to the YMCA values education program entitled Character Development. Character development focuses on five core values - caring, faith, honesty, respect, and responsibility. These values provide the fundamental basis for all YMCA operations, staff development, program development, and program delivery. The YMCA stands together with families, schools, churches, businesses, hospitals, government agencies, and other organizations to build strong kids, strong families, and strong communities. In today's society, the YMCA's role is to give youth and adults experiences that help them develop a set of positive values, morals, and ethics that they will live by. It is essential to a successful, strong community that all youth and adults live according to values necessary for healthy human development in spirit, mind and body. The YMCA's strength is about more than building muscle. It's about family, serving 29,535 members and 5100 program particpants of all ages forming our YMCA family. It's about options-more than 200 programs allow people to choose the activity that best supports their interests. Building a foundation - youth were provided positive opportunities through outreach programs and membership. And, it's about working together - Community collaborations with local hospitals, schools, churches, parks, and other non-profit organizations. The Great Miami Valley YMCA served at seven branches throughout Butler County. The YMCA reaches out well beyond their own brick and mortar, by extending programs and services in partnership with more than 75 schools, churches, public facilities, and other organizations. Form 990, Part III, Line 4d Description of other program services (Expenses $ 822,138 including grants of $ 27,141)(Revenue $ 770,060) SOCIAL RESPONSIBILITY- Giving back and supporting our neighbors by using our knowledge to develop stronger, more integrated communities. Giving & Volunteerism * 532 program volunteers and 89 policy volunteers dedicated their time and talents to a wide range of programs, events and led our Y with wisdom and compassion. * Charitable support and community partners are necessary to engage communities and address community needs 513 donors enabled us to raise $1,199,148 at the YMCA through individual gifts, corporate giving, foundation grants, and United Way. Donations allow us to fulfill our mission of providing programs "for all." * Joe Nuxhall Miracle League Fields- Through this collaboration, the Y operates adaptive baseball leagues for 104 special needs youth, ages 5-16. This league creates recreational opportunities for youth in an accepting, safe and fun environment for them to play baseball. With this program, 57 program volunteers provided over 1,600 hours of service to children with physical and intellectual disabilities in 2022. * Safety Around Water-More than 100 underserved youth in the Hamilton and Middletown communities learned basic swimming skills and water safety. Youth in this free program gained a sense of accomplishment, increased self-confidence and security near the water. * Miami Valley YMCA are collaborating with a variety of local non-profits in an effort to enhance the facility and programs offered at the Community Center. The BTW Community Center Collaboration includes the City of Hamilton, the Boys & Girls Club, the Fitton Center for Creative Arts, Miami University, SELF, University of Cincinnati, and the YMCA to partner on program offerings to serve the Second Ward of Hamilton. * This collaboration provides 219 youth with twenty programs that represent the programmatic expertise of each agency. From swim lessons to homework assistance, from art lessons to social-emotional focused activities, the size and scope of this effort is uniquely inspiring. * The YMCA was approached by the City of Hamilton in 2012 with a request that the YMCA become the lead managing entity at the Community Center. The YMCA then invited multiple community partners whose combined expertise can serve the BTW Community Center with effective programming. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Dan Crank and Jason Crank - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body A DRAFT COPY OF THE FORM 990 AND 990-T IS PROVIDED TO EACH MEMBER OF THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES FOR THEIR REVIEW. ONCE ALL COMMENTS ARE RECEIVED AND ADDRESSED, FORM 990 AND 990-T ARE FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy EACH YEAR, THE GREAT MIAMI VALLEY YMCA SENDS COPIES OF THE CONFLICT OF INTEREST POLICY TO SOME OR ALL OF THE MEMBERS OF THE BOARD OF TRUSTEES, COMMITTEE MEMBERS AND OFFICERS WHO COMPLETE AND RETURN A COPY OF THE DISCLOSURE STATEMENT AND A RELATED QUESTIONNAIRE. Form 990, Part VI, Line 15a Process to establish compensation of top management official EACH YEAR, AN INDEPENDENT EXECUTIVE COMPENSATION COMMITTEE FROM THE BOARD OF TRUSTEES CONDUCTS AN ANNUAL EVALUATION OF THE CHIEF EXECUTIVE OFFICER. THE EXECUTIVE COMPENSATION COMMITTEE USES COMPARABLE DATA PROVIDED BY THE YMCA OF THE USA (YUSA). AS PART OF THE PROCESS, EACH MEMBER OF THE EXECUTIVE COMPENSATION COMMITTEE SIGNS THE PERFORMANCE EVALUATION FORM PROVIDED BY THE YUSA AND MINUTES ARE KEPT AT THESE MEETINGS Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE BOARD OF TRUSTEES. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 1819250, Related or Exempt Function Revenue: 1819250, 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 XI, Line 9 Other changes in net assets or fund balances Change in fair value of interest rate swap - 580329;