2024-11-04T13:39:20-06:00 2023-12-31 621046406 JOHNSON HICKEY & MURCHISON PC 2215 OLAN MILLS DRIVE CHATTANOOGA TN 37421 990 2023-01-01 620475699 YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN CHATTANOOGA YOUN 4232658834 301 WEST 6TH STREET CHATTANOOGA TN 37402 JORDAN PIERCE CFO 4232658834 2024-11-04 1 1 DEREK YOUNG P01350589 4237560052 2024-11-04 2023 2024-10-15 13:58:12Z YMCA OF METROPOLITAN CHATTANOOGA JORDAN PIERCE 301 WEST 6TH STREET CHATTANOOGA TN 37402 24454595 0 X WWW.YMCACHATTANOOGA.ORG X 1876 TN PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 40 40 1350 2200 -1363 0 5227527 7127219 14725832 16595529 303918 463634 180387 221283 20437664 24407665 0 0 0 0 10922382 12292584 0 0 558098 8642703 9995272 19565085 22287856 872579 2119809 34880443 37982480 4782762 4359740 30097681 33622740 X THE YMCA OF METROPOLITAN CHATTANOOGA IS AN ORGANIZATION THAT STRENGTHENS COMMUNITY BY NURTURING THE POTENTIAL OF KIDS, PROMOTES HEALTHY LIVING FOR ALL, AND FOSTERS SOCIAL RESPONSIBILITY BY PUTTING CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 11613865 13412193 HEALTHY LIVING - THE Y IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH HEALTHY LIVING IN SPIRIT, MIND AND BODY. AS A RESULT OVER 50,000 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH. THIS IS PARTICULARLY IMPORTANT AS OUR NATION AND THE GREATER CHATTANOOGA AREA STRUGGLES WITH HEALTH DISPARITIES AND CHRONIC DISEASE, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. SCHOLARSHIPS AND SUBSIDIES ARE OFFERED TO ALL INDIVIDUALS AND FAMILIES IN NEED OF FINANCIAL ASSISTANCE. IN 2023, WE PROVIDED $476,914 OF DIRECT FINANCIAL ASSISTANCE TO INDIVIDUALS WHO OTHERWISE WOULD HAVE FACED ECONOMIC BARRIERS TO PARTICIPATION. 4531544 1996813 YOUTH DEVELOPMENT - OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE THAT ALL KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT IS WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS INCLUDE AFTERSCHOOL ENRICHMENT PROGRAMS AND DAY CAMPS FOR SCHOOL AGE KIDS, PARENT/CHILD PROGRAM SUCH AS ADVENTURE GUIDES, YOUTH SPORTS PROGRAMS, AQUATICS PROGRAMS AND RESIDENT CAMPING EXPERIENCES AS WELL AS JUVENILE DELINQUENCY PREVENTION PROGRAMS. THESE PROGRAMS OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. SCHOLARSHIP AND SUBSIDIES ARE OFFERED TO ALL INDIVIDUALS AND FAMILIES IN NEED OF FINANCIAL ASSISTANCE. IN 2023, WE PROVIDED $242,151 OF DIRECT FINANCIAL ASSISTANCE TO THE INDIVIDUALS INVOLVED IN OUR YOUTH DEVELOPMENT PROGRAMS. 1656774 1375644 SOCIAL RESPONSIBILITY - OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL NEEDS FOR MORE THAN 145 YEARS IN THE GREATER CHATTANOOGA AREA. Y PROGRAMS SUCH AS THE MOBILE MARKET FOR PEOPLE IN THE INNER CITY LIVING IN FOOD DESERTS, OUR FEEDING PROGRAM OF MORE THAN 300,000 MEALS EACH YEAR, AND OUR MOBILE FIT PROGRAM ENRICHES LIVES IN OUR AREA HOUSING PROJECT ARE SOME EXAMPLES OF HOW OUR Y IS DELIVERING PRECIOUS RESOURCES AND SUPPORT THAT HELP EFFECT CHANGE, BRIDGE GAPS, AND OVERCOME OBSTACLES. WE ALSO MOTIVATE AND PROVIDE OPPORTUNITIES FOR MEMBERS OF OUR COMMUNITY TO GIVE BACK THROUGH VOLUNTEERISM AND PHILANTHROPIC GIVING. IN 2023, WE ENGAGED OVER 2,200 VOLUNTEERS IN OUR PROGRAMS AND OVER 1,800 DONORS TO OUR ANNUAL CAMPAIGN TO PROVIDE FINANCIAL ASSISTANCE FOR THOSE WHO OTHERWISE WOULD NOT BE ABLE TO PARTICIPATE IN OUR PROGRAMS DUE TO ECONOMIC CONSTRAINTS. 17802183 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 81 0 1 1350 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 40 40 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 TN GA X JORDAN PIERCE 4238053304 301 W 6TH STREET CHATTANOOGA TN 37402 DENNIS BLANTON METRO BOARD CHAIR 1.00 X X 0 0 0 QUINTIN ALFORD DIRECTOR 1.00 X 0 0 0 PAT NEUHOFF PAST CHAIR 1.00 X X 0 0 0 MONTRELL BESLEY DIRECTOR 1.00 X 0 0 0 CHANTEE BOYKIN DIRECTOR 1.00 X 0 0 0 JASON ALLEN DIRECTOR 1.00 X 0 0 0 ANDREW MCGILL DIRECTOR 1.00 X 0 0 0 DAN GOLDBERG DIRECTOR 1.00 X 0 0 0 MARLO WHITE DIRECTOR 1.00 X 0 0 0 JACKSON CRABTREE DIRECTOR 1.00 X 0 0 0 HEATHER EDMONDSON DIRECTOR 1.00 X 0 0 0 MICHEAL BROWN DIRECTOR 1.00 X 0 0 0 TONY KILLEN SECRETARY 1.00 X X 0 0 0 WAYNE CARTER DIRECTOR 1.00 X 0 0 0 ERNIE FREISTAT DIRECTOR 1.00 X 0 0 0 DR SUZANNAH BOZZONE DIRECTOR 1.00 X 0 0 0 TERRY HENRY DIRECTOR 1.00 X 0 0 0 RYAN HENN DIRECTOR 1.00 X 0 0 0 KAREN FAUER DIRECTOR 1.00 X 0 0 0 MARY STEWART-LEWIS DIRECTOR 1.00 X 0 0 0 NICOLE JEPPESEN DIRECTOR 1.00 X 0 0 0 LAMAR BROWN DIRECTOR 1.00 X 0 0 0 MICHELLE MEDLOCK VICE CHAIR 1.00 X X 0 0 0 JOYCE HUDGINS JOYCE DIRECTOR 1.00 X 0 0 0 BOBBY LUSK CHAIR ELECT 1.00 X X 0 0 0 SCOTT RIX DIRECTOR 1.00 X 0 0 0 ANDREW HIBBARD DIRECTOR 1.00 X 0 0 0 CONSTANCE MILLER DIRECTOR 1.00 X 0 0 0 CHAD WAMACK DIRECTOR 1.00 X 0 0 0 MIKE BERRY FINANCE CHAIR 1.00 X X 0 0 0 SARAH ROBBINS DIRECTOR 1.00 X 0 0 0 MEGHANN NAEGELE DIRECTOR 1.00 X 0 0 0 ASH ROBINSON DIRECTOR 1.00 X 0 0 0 ALISON SHAW DIRECTOR 1.00 X 0 0 0 KIM CHAPMAN-NOLAN DIRECTOR 1.00 X 0 0 0 ANGELA NEBLETT DIRECTOR 1.00 X 0 0 0 MARGARET SHEEHAN DIRECTOR 1.00 X 0 0 0 KIM SHUMPERT DIRECTOR 1.00 X 0 0 0 ALNOOR DHANANI DIRECTOR 1.00 X 0 0 0 JONATHAN BUSSEY DIRECTOR 1.00 X 0 0 0 RICHARD MADISON CHIEF OPERATING OFFICER 40.00 X 190632 0 31338 BARON HERDELIN-DOHERTY PRESIDENT/CEO 40.00 X 255578 0 42406 LAURA LUNDY TREASURER/CFO 40.00 X 149111 0 16057 ETELKA MURPHY CHIEF HUMAN RESOURCE OFFICER 40.00 X 128478 0 29973 CHARLES TRIPP MCCALLIE CDO/GROUP VICE PRESIDENT 40.00 X 105560 0 10521 DEBRA SABELKA DISTRICT VICE PRESIDENT 40.00 X 102525 0 20272 931884 0 150567 6 0 1 0 VEGA CORPORATION PO BOX 22937 CHATTANOOGA TN 37422 CONSTRUCTION 1744268 VIKING INDUSTRIAL 3424 DODDS AVE CHATTANOOGA TN 37407 MECHANICAL 205156 TRIANGLE 2 SOLUTIONS 101 5TH AVE W SPRINGFIELD TN 37172 CONSULTING 134570 CARRIER ENTERPRISES LLC 29789 NETWORK PLACE CHICAGO IL 60680 HVAC REPAIRS 133172 PERSONIFY PO BOX 735327 DALLAS TX 753735327 OPERATING SAAS 125408 6 491285 93292 2514689 4027953 85000 7127219 MEMBERSHIP/PROGRAM FEES 713940 12865651 12865651 PRESCHOOL DEVELOPMENT CTR 713940 1274501 1274501 RESIDENT CAMP 713940 764618 764618 BEFORE/AFTER SCHOOL PRG 713940 722312 722312 DAY CAMP 713940 611026 611026 357421 357421 16595529 461243 -3685 464928 13000 10609 2391 2391 2322 69 0 93292 36321 -36321 -36321 OTHER RESALE ITEMS 900099 187870 187870 RESALE VENDING & CONCESSION 900099 68483 68483 OTHER REVENUE 900099 1251 1251 257604 24407665 16784650 -1363 497159 685122 370946 314176 9665403 8039534 1555965 69904 427822 270036 157786 558470 345045 209290 4135 955767 705004 222002 28761 36071 22636 13435 36400 22842 13558 977754 613579 364175 340422 163701 169913 6808 7790 2254 5380 156 1492449 1286084 194066 12299 182628 133039 49589 354844 95947 237606 21291 65717 65717 1349534 1349534 379276 379276 SUPPLIES 2245158 2052109 92481 100568 REPAIRS & MAINTENANCE 2220407 2012904 207503 ORGANIZATIONAL DUES 306822 242942 63880 22287856 17802183 3927575 558098 6488578 5957467 943461 2132529 188807 343623 93449 124838 45404016 28866440 15496832 16537576 7089231 9188948 3078106 3129358 1501979 568141 34880443 37982480 733626 640125 2030348 1988600 1494650 1094651 524138 636364 4782762 4359740 X 29353582 30023084 744099 3599656 30097681 33622740 34880443 37982480 X 2119809 1395397 9853 X 0 1 X 1 1 1 X 3008981 3601065 4432585 5227527 7127219 23397377 15580185 12231884 12308589 14851494 16784650 71756802 18589166 15832949 16741174 20079021 23911869 95154179 0 0 0 95154179 54442 53519 125613 274405 464928 972907 86516 9121 -1363 94274 54442 53519 212129 283526 463565 1067181 18643608 15886468 16953303 20362547 24375434 96221360 0.98890 0.99300 0.01110 0.00700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2866867 2866867 37232438 25158514 12073924 214318 130624 83694 4210352 3467572 742780 880041 109730 770311 16537576 PALLADIAN PARTNERS V-A, LLC 13518 F PALLADIAN PARTNERS VI-A, LLC 37986 F GT REAL PROPERTY HOLDINGS IV 64819 F PALLADIAN PARTNERS VIII-A, LLC 532225 F GT REAL ASSETS II 302620 F PALLADIAN PARTNERS IX-A, LLC 569387 F PALLADIAN PARTNERS VII, VIII & IX 771229 F GT REAL ASSETS III 536593 F GT PRIVATE EQUITY X-A 300981 F 3129358 INTEREST RATE SWAP, DEFERRED CHARGE 10483 OTHER LIABILITIES 36017 LONG-TERM LEASE OBLIGATION 295146 FINANCE LEASE OBLIGATION 294718 636364 X 25849236 1395397 46174 1441571 24407665 0 24407665 22324177 36321 36321 22287856 0 22287856 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, EXCEPT FOR TAXES PERTAINING TO UNRELATED BUSINESS INCOME, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION HAS UNRELATED BUSINESS INCOME UNDER SECTION 511 OF THE INTERNAL REVENUE CODE. THIS INCOME ARISES FROM INVESTMENT ACTIVITIES. THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. ADDITIONALLY NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS. INTEREST AND PENALTIES WOULD BE RECOGNIZED AS TAX EXPENSE, HOWEVER, THERE IS NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. THE TAX YEARS AFTER 2020 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAP 9,853. SPECIAL EVENTS 36,321. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS 36,321. GUNS AND HOSES 67426 67426 26464 PLATE IT FORWARD 15651 15651 4477 1 10215 10215 5380 93292 93292 36321 36321 -36321 X X X 0 0 0 0 0 0 0 0 0 BARON HERDELIN-DOHERTY PRESIDENT/CEO 255578 0 0 0 0 0 26349 0 16057 0 297984 0 0 0 RICHARD MADISON CHIEF OPERATING OFFICER 190632 0 0 0 0 0 19577 0 11761 0 221970 0 0 0 LAURA LUNDY TREASURER/CFO 149111 0 0 0 0 0 0 0 16057 0 165168 0 0 0 ETELKA MURPHY CHIEF HUMAN RESOURCE OFFICER 128478 0 0 0 0 0 13916 0 16057 0 158451 0 0 0 A INDUSTRIAL DEVELOPMENT BOARD OF THE CITY OF CHATTANOOGA 521285503 162424CA1 2010-12-01 6900000 REMODEL OF CHATTANOOGA AND CLEVELAND FACILITIES 0 0 0 A 6900000 45800 6854200 2007 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 X 1 85000 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S BYLAWS PROVIDE FOR VOTING MEMBERS, WHO ARE PREVIOUS DIRECTORS OR PREVIOUS BOARD CHAIRS. THEIR RESPONSIBILITIES ARE TO SUPPORT AND COOPERATE ACTIVELY IN ACHIEVING THE MISSION AND PURPOSES OF THE ORGANIZATION, TO CONTRIBUTE FINANCIALLY TO THE SUPPORT OF THE ORGANIZATION IN ACCORDANCE WITH POLICIES ESTABLISHED BY THE VOTING MEMBERS, AND ATTEND MEETINGS OF THE VOTING MEMBERS. THESE INDIVIDUALS HAVE VOTING RIGHTS AND HAVE BEEN INCLUDED IN THE NUMBER OF VOTING MEMBERS SHOWN ON PAGE 1. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S VOTING MEMBERS HAVE THE RIGHTS AND POWERS TO APPOINT ADDITIONAL VOTING MEMBERS, SELECT AND APPOINT THE BOARD OF DIRECTORS AND REMOVE DIRECTORS FROM THE BOARD AS PERMITTED BY THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B THE VOTING MEMBERS' VOTE OR CONSENT IS REQUIRED FOR FUNDAMENTAL DECISIONS RELATING TO THE CHARTER, BYLAWS OR THE TENNESSEE NONPROFIT CORPORATION ACT. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 APPROVAL PROCESS IS THE SAME AS THE AUDITED FINANCIAL STATEMENT REVIEW PROCESS. THE AUDIT COMMITTEE IS PRESENTED A DRAFT COPY OF THE FORM 990 FOR DETAILED REVIEW AND APPROVAL. A DRAFT COPY IS ALSO MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT TO THE AUDIT COMMITTEE. UPON AUDIT COMMITTEE APPROVAL, THE FORM 990 IS PRESENTED TO THE CHAIRMAN OF THE BOARD OF DIRECTORS AND PRESIDENT FOR FINAL APPROVAL. UPON FINAL APPROVAL, THE FORM 990 IS SUBMITTED TO THE CHIEF FINANCIAL OFFICER FOR SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C AT EACH MEETING OF THE BOARD OF DIRECTORS AND AT EACH MEETING OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, OFFICERS AND DIRECTORS ATTENDING THE MEETING ARE ASKED VERBALLY TO DISCLOSE ANY CONFLICTS OF INTEREST. ANY DISCLOSURE OF A CONFLICT OF INTEREST IS NOTED IN THE MINUTES OF THE MEETING. THE DIRECTORS ARE REQUIRED TO COMPLETE AND SIGN AN ANNUAL DISCLOSURE STATEMENT. CONFLICTING INTEREST TRANSACTIONS ARE PRESENTED TO AND REVIEWED BY QUALIFIED DIRECTORS FOR AUTHORIZATION AND APPROVAL IN COMPLIANCE WITH THE BYLAWS. A QUALIFIED DIRECTOR HANDLES ANY CONFLICT THAT MIGHT ARISE ACCORDING TO THE CONFLICT OF INTEREST POLICY AND THE TENNESSEE NONPROFIT CORPORATION ACT. FORM 990, PART VI, SECTION B, LINE 15 SALARY REVIEW FOR THE CFO, COO OR OTHER TOP MANAGEMENT OFFICIALS IS PERFORMED BY THE CEO AND THE CEO'S SALARY REVIEW IS PERFORMED BY THE COMPENSATION COMMITTEE THAT REPORTS TO THE BOARD OF DIRECTORS. COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES IS DETERMINED BY THE KEY EMPLOYEE SUPERVISOR FOLLOWING THE CHAIN OF COMMAND. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY,THE FORM 990, AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON THE PUBLIC'S REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP 9,853.