2024-04-15T11:31:51+00:00 2023-05-31 341897225 Hill Barth & King LLC 100 Walnut Ave Clark NJ 07066 990 2022-06-01 221625176 Frost Valley YMCA FROS 8459852291 2000 Frost Valley Road Claryville NY 12725 RIEL PEERBOOMS CEO 8459852291 2024-04-15 true RIEL PEERBOOMS PEERBOOMS 999009999 true Kathleen M Clayton P01448135 7323818887 2023-04-18 2022 2023-04-26 12:10:37Z RIEL PEERBOOMS 2000 Frost Valley Road Claryville NY 12725 20189075 false X WWW.FROSTVALLEY.ORG X 1954 NJ Frost Valley YMCA is a values driven organization that fosters youth development, healthy living and social responsibility through outdoor educational and recreational programs for all. 22 22 427 50 0 0 4863688 7277544 6507031 12352255 383165 19798 130800 225058 11884684 19874655 157825 661686 0 0 6198614 8048451 0 0 637033 6026844 8027154 12383283 16737291 -498599 3137364 34906539 35549734 16674163 14114169 18232376 21435565 X Frost Valley is a values driven organization that fosters youth development, healthy living and social responsibility through outdoor educational and recreational programs for all. We are guided in this pursuit by our eight core values, which serve as pathways for our guests as they bond with nature and each other. They are: caring, community, diversity, honesty, inclusiveness, respect, responsibility, and stewardship. false false 8144096 516045 7134332 CAMPING FROST VALLEY YMCA OFFERS DAY CAMP, TRADITIONAL OVERNIGHT SUMMER CAMP, TEEN AND PRE-TEEN ADVENTURE TRIPS, HORSE CAMPS, FARM CAMP, AND AN ADVENTURE SURVIVAL CAMP. CHILDREN AND TEENS GROW EXPONENTIALLY INN A SAFE AND ENGAGING ENVIRONMENT, SPENDING THEIR FIRST NIGHTS AWAY FROM HOME, GAINING SKILLS AS YOUNG LEADERS, AND BONDING WITH NEW FRIENDS. IN KEEPING WITH FROST VALLEY'S MISSION, AS A NONPROFIT SEEKING TO PROVIDE QUALITY OUTDOOR EDUCATIONAL AND RECREATIONAL EXPERIENCES FOR ALL, AIMS TO PROVIDE FINANCIAL ASSISTANCE TO 20% OF PROGRAM PARTIPANTS, ENSURING ALL CHILDREN THAT WANT TO ATTEND CAMP ARE NOT PROHIBITED BECASUE OF THEIR FAMILIES' FINANCIAL LIMITATIONS. IN 2022-2023, 3,879 DAY AND OVERNIGHT CAMPERS HAD A LIFE TRANSFORMING EXPERIENCE AT FROST VALLEY. 2622923 69668 2201155 ENVIRONMENTAL EDUCATION FROST VALLEY YMCA'S STAFF GUIDE STUDENTS FROM PRIMARY AND SECONDARY SCHOOLS IN THE TRI-STATE AREA IN BUILDING CONNECTIONS WITH THEIR CLASSMATES, BUILD DEEPER CONNECTIONS WITH THEIR OWN SELF AWARENESS, AND STRENGTHEN CONNECTIONS WITH THE ENVIRONMENT AND OUTSIDE WORLD, OUR SCIENCE PROGRAMS ARE DESIGNED TO PROVIDE DIRECT ENGAGEMENT, STIMULATE CURIOSITY AND WONDER, AND INCREASE SCIENCE LITERACY AND CRITICAL THINKING. OUR TEAM BUILDING CURRICULUM IS DESIGNED TO EMPHASIZE THEM VALUE OF WORKING TOGETHER WHILE RECOGNIZING INDIVIDUAL STRENGTHS WITHIN THE STRENGTHS OF THE ENTIRE GROUP. DURING 2022-2023, FROST VALLEY PROVIDED AN IMMERSIVE ENVIRONMENTAL EDUCATION EXPERIENCE FOR 8,000 PARTICIPANTS. 2334671 60802 2577619 RETREATS BETWEEN SEPTEMBER AND JUNE, FROST VALLEY HOSTS SCOUT TROOPS, Y GUIDES, RELIGIOUS GROUPS, NONPROFITS, AND CORPORATIONS ALSO FLOCK TO FROST VALLEY FOR TEAM BUILDING AND IMMERSION IN NATURE. FROST VALLEY IS HOME TO A MODEL FOREST, 672-PANEL SOLAR ARRAY, RAPTOR CENTER, A MAPLE SUGARING HOUSE, AND IS PART OF THE NEW YORK CITY WATERSHED. FAMILIES COME TO FROST VALLEY YEAR AFTER YEAR, SOME AS MANY AS 50 YEARS RUNNING, TO UNPLUG FROM TECHNOLOGY AND CONNECT ON A DEEPER LEVEL WITH EACH OTHER, STAYING FOR A WEEKEND OR ONE OF OUR WEEK-LONG FAMILY CAMPS. DURIING 2022-2023, FROST VALLEY HOSTED 9,733 PARTICIPANTS IN ITS RETREAT PROGRAMS. 953680 664207 THE TOKYO FROST VALLEY YMCA PARTNERSHIP, A UNIQUE GLOBAL COLLABORATION BETWEEN YMCA ASSOCIATIONS BUILT ON OUR MUTUAL VALUES, PROVIDES A HOME BASE FOR JAPANESE FAMILIES TO TAKE REPITE FORMN THE SCHOOL, WORK, AND SOCIAL STRESSES OF LIFE IN A FOREIGN COUNTRY. TO THAT END, FROST VALLEY PROVIDES JAPANESE CHILDREN WITH A UNIQUE SUMMER CAMP EXPERIENCE INCLUDING TYPICAL SUMMER CAMP ACTIVITIES: CAMPFIRES, CABIN GROUPS, OUTDOOR EXPLORATION, AND ADVENTURE PROGRAMS, AS WELL AS CULTURAL IMMERSION PROGRAMS. 224289 15171 OTHER PROGRAMS - COMMUNITY PROGRAMS ARE AVAILABLE TO PROVIDE QUALITY, AFFORDABLE AFTER SCHOOL CHILD CARE AND DAY CAMP FOR FAMILIES IN THE SURROUNDING RURAL COMMUNITIES. WE ALSO PROVIDE A FREE MEAL DELIVERY SERVICE FOR FAMILIES IN THE TOWN OF DENNING WHO OTHERWISE WOUld NOT BE ABLE TO PROVIDE WARM, NUTRIOUS MEALS FOR THEIR HOMES. 1177969 15171 664207 14279659 true true false false false false false false true true true false false true true true false false false false false false false false false false false true true false false false false false false false false true false false false false false false false false true 8 0 true 427 true false false false false false false false false false false false false X 22 22 false false false false false false false true true false false true true true true true true true true false NJ NY X chet krinsky 8459852291 2000 Frost Valley Road Claryville NY 12725 AL FILREIS SECRETARY 2.0 X X 0 0 0 CATHY HARVEY CHAIR 2.0 X X 0 0 0 DAVID BIELER V. PRES & TREASURER 2.0 X X 0 0 0 KATE LEWIS PRESIDENT 2.0 X X 0 0 0 ALMAZ ZELLEKE TRUSTEE 1.0 X 0 0 0 AMY MELICAN TRUSTEE 1.0 X 0 0 0 ANDREW KREMER TRUSTEE 1.0 X 0 0 0 BARBARA SPITZ TRUSTEE 1.0 X 0 0 0 BILL BAKER TRUSTEE 1.0 X 0 0 0 BOB MESSICK TRUSTEE 1.0 X 0 0 0 CAROL WRIGHT TRUSTEE 1.0 X 0 0 0 GAIL RYAN TRUSTEE 1.0 X 0 0 0 JAMES VAUGHAN TRUSTEE 1.0 X 0 0 0 JOHN BUTLER TRUSTEE 1.0 X 0 0 0 JOHN O'BRIEN TRUSTEE 1.0 X 0 0 0 JOSH TUCKER TRUSTEE 1.0 X 0 0 0 JUDY PASNIK TRUSTEE 1.0 X 0 0 0 MARY WHEELER TRUSTEE 1.0 X 0 0 0 PETER ANDRUSZKIEWICZ TRUSTEE 1.0 X 0 0 0 PETER SUNDMAN TRUSTEE 1.0 X 0 0 0 RICK KASKEL TRUSTEE 1.0 X 0 0 0 SCOTT CANTONE TRUSTEE 1.0 X 0 0 0 CHET KRINSKY CHIEF FINANCIAL OFFICER 40.0 X 117196 0 0 GERALD HUNCOSKY CEO & ASST SECRETARY 40.0 X 279457 0 34342 MANIA BOYDER CHIEF DEVELOPMENT OFFICER 40.0 X 177971 0 24094 RIEL PEERBOOMS CEO STARTING 3/2023 40.0 X 0 0 0 THOMAS HOLSAPPLE CHIEF OPERATING OFFICER 40.0 X 156903 0 27782 VICTORIA EDDINGS ASSOCIATE EXECUTIVE DIRECTOR 40.0 X 137941 0 26696 869468 0 112914 6 false true false 0 0 0 0 0 2278179 4999365 2235000 7277544 Youth Development 6976191 6976191 Healthy Living 2979888 2979888 Social Responsibility 2396176 2396176 0 0 0 0 12352255 19798 0 0 19798 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 457068 314420 142648 142648 0 0 MISCELLANEOUS 900099 82410 82410 0 0 0 0 82410 19874655 12577313 0 19798 0 0 661686 661686 0 0 0 0 1050111 807535 151216 91360 0 0 0 0 5582655 4694645 534634 353376 327014 251473 47090 28451 656109 504548 94480 57081 432562 332646 62616 37300 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 32102 0 32102 0 72012 0 72012 0 91837 203 91320 314 350059 346332 4350 -623 0 0 0 0 0 0 0 0 1175040 1118264 34798 21978 131712 89705 28907 13100 0 0 0 0 0 0 0 0 297336 0 297336 0 154863 0 154863 0 1354423 1323299 21262 9862 395345 387438 4942 2965 Food Services 2295264 2295264 0 0 SUPPLIES 704231 643787 56091 4353 CONTRACT SERVICES 528080 465299 61589 1192 MERCHANT AND BANK FEES 196537 171322 25215 0 248313 186213 45776 16324 16737291 14279659 1820599 637033 0 0 0 0 30862 4347003 2280976 46578 43576 326750 777766 0 0 0 0 0 0 326044 326835 9303 145581 45410206 24692091 18935278 20718115 3880851 4566353 6986902 6563487 0 0 0 16968 127045 34906539 35549734 1301609 1561755 6851330 7001591 0 0 0 0 6473150 5470078 2000000 0 48074 80745 16674163 14114169 7142231 10584190 11090145 10851375 18232376 21435565 34906539 35549734 X 3137364 62927 -21130 24028 X false true X true false X 2216724 2658067 5916262 2687641 5042544 18521238 13049297 10845938 1240484 6637831 12352255 44125805 0 0 0 15266021 13504005 7156746 9325472 17394799 62647043 153157 206168 2777298 1215664 686064 5038351 0 0 0 0 0 0 153157 206168 2777298 1215664 686064 5038351 57608692 188620 143340 250528 383165 82725 1048378 0 188620 143340 250528 383165 82725 1048378 0 0 0 0 0 0 0 15454641 13647345 7407274 9708637 17477524 63695421 0.9044 0.9059 0.02 0.02 X Schedule A, Part III, Line 1 UNUSUAL GRANT US TREASURY COVID FUNDING RECEIVED EMPLOYEE RETENTION CREDITS Schedule A, Part III, Line 12 Other Income DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11864208 27185 64407 361021 11594779 12998505 0 -822795 311502 11864208 10807598 47208 2143699 0 12998505 13458710 76832 121122 2849066 10807598 13807591 41283 181809 571973 13458710 0.0932 0.7936 0.1132 false false 4253676 4253676 31873844 17868925 14004919 2080621 923167 1157454 6210077 5248924 961153 991988 651075 340913 20718115 6563487 F 6563487 Funds held in custody 80745 80745 X 19243794 62927 0 0 62927 19180867 32102 661686 693788 19874655 16019475 0 0 16019475 32102 685714 717816 16737291 Schedule D, Part V, Line 4 Use of Endowment Endowment funds are maintained to generate a revenue stream in support of the organization's various programs Schedule D, Part X, Line 2 Frost Valley YMCA is exempt from federal and state income taxes as a public charity under section 501(c)3 of the internal revenue code. Management believes that the Y operates in a manner consistent with their tax-exempt status at both the state and federal level. Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE MAINTAINED TO GENERATE A REVENUE STREAM IN SUPPORT OF THE ORGANIZATION'S VARIOUS PROGRAMS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Frost Valley YMCA is exempt from federal and state income taxes as a public charity under Section 501(C)3 of the IRS Code. Management believes that the Y operates in a manner consistent that their tax-exempt status at both the state and federal level. The Y annually files the IRS form 990 - Return of Organizations exempt from income tax, reporting various information that the IRS uses to monitor the activities of tax-exempt entities. The tax returns are subject to review by taxing authorities generally for a period of three years after they were filed. The Y currently has a no tax examinations in progress. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements PROGRAM REVENUE SHOWN NET OF FINANCIAL ASSISTANCE - 661686 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements PROGRAM REVENUE SHOWN NET OF FINANCIAL ASSISTANCE - 661686 BAD DEBT RECOVERIES - 24028 true FINANCIAL ASSISTANCE-CAMPING 447 516045 FINANCIAL ASSISTANCE-ENV. EDUCATION 1583 69668 FINANCIAL ASSISTANCE-RETREATS 708 60802 FINANCIAL ASSISTANCE -OTHER PROGRAMS 241 15171 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. FINANCIAL ASSISTANCE IS AWARDED FOR USE ONLY AGAINST FROST VALLEY PROGRAMS X true true X X X false false false false false false false false false GERALD HUNCOSKY CEO & ASST SECRETARY 279457 0 0 0 0 0 25848 0 8494 0 313799 0 0 0 THOMAS HOLSAPPLE CHIEF OPERATING OFFICER 156903 0 0 0 0 0 14991 0 12791 0 184685 0 0 0 MANIA BOYDER CHIEF DEVELOPMENT OFFICER 177971 0 0 0 0 0 16710 0 7384 0 202065 0 0 0 VICTORIA EDDINGS ASSOCIATE EXECUTIVE DIRECTOR 137941 0 0 0 0 0 13905 0 12791 0 164637 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use CEO IS REQUIRED TO LIVE ON SITE X 1 2235000 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Real estate - Other - FARM PROPERTY THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED Form 990, Part III, Line 4d Description of other program services (Expenses $ 953,680 including grants of $)(Revenue $ 664,207) THE TOKYO FROST VALLEY YMCA PARTNERSHIP, A UNIQUE GLOBAL COLLABORATION BETWEEN YMCA ASSOCIATIONS BUILT ON OUR MUTUAL VALUES, PROVIDES A HOME BASE FOR JAPANESE FAMILIES TO TAKE REPITE FORMN THE SCHOOL, WORK, AND SOCIAL STRESSES OF LIFE IN A FOREIGN COUNTRY. TO THAT END, FROST VALLEY PROVIDES JAPANESE CHILDREN WITH A UNIQUE SUMMER CAMP EXPERIENCE INCLUDING TYPICAL SUMMER CAMP ACTIVITIES: CAMPFIRES, CABIN GROUPS, OUTDOOR EXPLORATION, AND ADVENTURE PROGRAMS, AS WELL AS CULTURAL IMMERSION PROGRAMS. Form 990, Part III, Line 4d Description of other program services (Expenses $ 224,289 including grants of $ 15,171) OTHER PROGRAMS - COMMUNITY PROGRAMS ARE AVAILABLE TO PROVIDE QUALITY, AFFORDABLE AFTER SCHOOL CHILD CARE AND DAY CAMP FOR FAMILIES IN THE SURROUNDING RURAL COMMUNITIES. WE ALSO PROVIDE A FREE MEAL DELIVERY SERVICE FOR FAMILIES IN THE TOWN OF DENNING WHO OTHERWISE WOUld NOT BE ABLE TO PROVIDE WARM, NUTRIOUS MEALS FOR THEIR HOMES. Form 990, Part VI, Line 11b The Form 990 is prepared by the external auditors and reviewed by management. Revisions, corrections, etc. are made as necessary. Once all are satisfied with the form, it is finalized and a copy is sent to all board members. At the subsequent board meeting, the board is asked if they have any questions or comments and a general review of the form is conducted by management. Revisions, corrections, etc. are made as necessary. Subsequent to this meeting, the form is submitted to the IRS. Form 990, Part VI, Line 15 Annually the compensation committee of the board of trustees conducts a performance review and evaluation of the chief executive officer. The review also establishes the individual's compensation for the following year. This process involves the evaluation of the individual, and a review of compensation of comparable positions of other YMCAs. The board's deliberation and decision is noted in the minutes of the meeting. The chief executive officer establishes the compensation of the senior management team and reviews the performance evaluations and recommended compensation with the board. The evaluations and compensation are discussed by the board although no vote of approval of the executive director's decision is required. Form 990, Part VI, Line 19 The organization makes its governing documents (articles of incorporation and by-laws), its conflict of interest policy, and financial statements available upon request. The organization will mail copies upon request or provide copies to those who come to the administrative offices during normal business hours. The organization charges for the copies in accordance with IRS regulations. Form 990, Part VI, Line 11b Review of form 990 by governing body A copy of the complete 990 is presented to the Board for review and approval before filing. Form 990, Part VI, Line 12c Conflict of interest policy EACH YEAR THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL OFFICERS, DIRECTORS AND KEY MPLOYEES. THESE PEOPLE ARE ASKED TO REVIEW THE POLICY AND SIGN A STATEMENT INDICATING THAT THEY UNDERSTAND THE POLICY, HAVE REPORTED ALL POTENTIAL CONFLICTS DURING THE PAST YEAR IN ACCORDANCE WITH THE POLICY AND WILL REPORT ALL POTENTIAL CONFLICTS DURING THE COMING YEAR. ALL POTENTIAL CONFLICTS ARE EVALUATED BY THE BOARD TO DETERMINE IF A CONFLICT ACTUALLY EXISTS. IN THOSE INSTANCES WHERE THE POTENTIAL TRANSACTION IS A CONFLICT THE BOARD EXAMINES THE TRANSACTION AND A VOTE IS TAKEN (WITH THOSE INVOLVED RECUSING THEMSELVES) AS TO WHETHER THE ORGANIZATION WILL ENTER INTO THE TRANSACTION. Form 990, Part VI, Line 15a Process to establish compensation of top management official Annually. the compensation committee of the Board of Trustees conducts a performance review and evaluation of the CEO. The review also establishes the individual's compensation for the following year. This process involves the evaluation of the individual and a review of compensation of comparable positions of other YMCAs. The Board's deliberation and decision is noted in the minutes of the meeting. Form 990, Part VI, Line 15b Process to establish compensation of other employees The CEO establishes the compensation of the senior management team and reviews the performance evaluations and recommended compensation with the Board. The evaluations and compensation are discussed by the Board although no vote f approval of the CEO's decision is required. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION AND BY-LAWS), ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THE ORGANIZATION WILL MAIL COPIES UPON written REQUEST OR PROVIDE COPIES TO THOSE WHO COME TO THE ADMINISTRATIVE OFFICE DURING NORMAL BUSINESS HOURS. THE ORGANIZATION CHARGES FOR THE COPIES IN ACCORDANCE WITH IRS REGULATIONS. 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 XI, Line 9 Other changes in net assets or fund balances BAD DEBT RECOVERIES - 24028; Form 990, Part VI Section B, Line 12C Each year the organizations' conflict of interest policy is provided to all officers, directors and key employees. these people are asked to review the policy and sign a statement indicating that they understand the policy, have reported all potential conflicts during the past year in accordance with the policy and report all potential conflicts in the coming year. All potential conflicts are evaluated by the board to determine of a conflict actually exists. In those instances where the potential transaction is a conflict the board examines the transaction and a vote is taken (with those involved recusing themselves) as to whether the organization will enter into the transaction. Form 990, Part !!! Opportunities for more than 40,000 children and adults each year. More than 85% of those served come from schools, community organizations, and families residing in the NY Metropolitan area.