2024-08-26T14:22:03-05:00 2023-12-31 310796034 FLAGEL HUBER FLAGEL 3400 SOUTH DIXIE DRIVE DAYTON OH 45439 990 2023-01-01 310537517 YOUNG MEN'S CHRISTIAN ASSOCIATION OF GREATER DAYTON YOUN 9372235201 118 W FIRST STREET 900 DAYTON OH 454021150 STEVEN W CONKLIN V.P. FINANCE 9372235201 2024-08-26 1 1 KEVIN HAGSTROM P01342096 9372993400 2023 2024-08-08 14:25:15Z X YMCA OF GREATER DAYTON DALE BRUNNER 118 W FIRST STREET 900 DAYTON OH 454021150 41983012 0 X WWW.DAYTONYMCA.ORG X 1882 OH CHARITY ENRICHING FAMILY, SPIRITUAL, SOCIAL, MENTAL AND PHYSICAL WELL-BEING FOR ALL 42 42 2243 757 0 0 11228890 10843490 24615998 28114113 212783 572108 696463 814428 36754134 40344139 0 0 0 0 18469236 20723679 0 0 238911 12931425 15660541 31400661 36384220 5353473 3959919 70207044 70807434 30541324 25873072 39665720 44934362 X THE YMCA OF GREATER DAYTON, BASED ON CHRISTIAN PRINCIPLES , IS A CHARITABLE ORGANIZATION WITH AN INCLUSIVE ENVIRONMENT DRIVEN TO ENRICH THE QUALITY OF FAMILY, SPIRITUAL, SOCIAL, MENTAL AND PHYSICAL WELL-BEING FOR ALL. IN COMMUNITIES THROUGHOUT THE GREATER DAYTON AREA AND BEYOND, WITH A MISSION CENTERED ON BALANCE, THE Y BRINGS FAMILIES CLOSER TOGETHER, ENCOURAGES GOOD HEALTH AND FOSTERS CONNECTIONS. THE Y PROVIDED FINANCIAL ASSISTANCE OF APPROXIMATELY $1,500,000 AND $1,300,000 IN 2023 AND 2022. 0 0 15725776 15642150 HEALTHY LIVING - THE YMCA IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH AN OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. EXAMPLES OF HEALTHY LIVING PROGRAMS INCLUDE ADVENTURE GUIDES, DIABETES PREVENTION, HEALTH SCREENING, MOVE TO LIVE, SENIOR SHOWCASE AND OTHER RECREATION ACTIVITIES. YMCA ACTIVITIES CREATE SUPPORTIVE COMMUNITIES OF MEMBERS WHICH ARE ACTIVE SOCIAL NETWORKS WITH A SENSE OF BELONGING. FINANCIAL ASSISTANCE IS AVAILABLE FOR THOSE WHO CANNOT AFFORD TO PAY THE FULL COST. 15126814 12283701 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 OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. EXAMPLES OF YOUTH DEVELOPMENT PROGRAMS INCLUDE CHILD CARE, YOUTH SPORTS, DAY AND SPECIALTY CAMP PROGRAMS AND OTHER YOUTH PROGRAMMING. WOVEN INTO THE FABRIC OF THE YMCA MISSION IS A COMMITMENT TO STRENGTHENING FAMILIES. CHILDCARE PROGRAMS RELIEVE THE BURDEN OF BALANCING WORK AND FAMILY MAKING IT POSSIBLE FOR PARENTS TO REMAIN GAINFULLY EMPLOYED. 3295090 188262 SOCIAL RESPONSIBILITY - OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS. YMCA PROGRAMS, SUCH AS MENTORS MATTER, MOVE TO LIVE, SENIOR SHOWCASE, AND DIABETES PREVENTION ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. WE ENGAGE YMCA MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS TO THRIVE. SOME EXAMPLES OF SOCIAL RESPONSIBILITY PROGRAMS ARE CPR AND FIRST AID TRAINING, SPLASH WEEK, CHRISTIAN EMPHASIS ACTIVITIES AND FOOD SERVICES INCLUDING HEALTHY VENDING. 34147680 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 104 0 1 2243 1 0 0 0 0 0 0 0 0 0 0 X 42 42 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 OH X X X THE ORGANIZATION 9372235201 118 W FIRST STREET 900 DAYTON OH 454021150 BILLLIE LUCENTE-BAKER DIRECTOR 1.00 X 0 0 0 BOB GRANT DIRECTOR 1.00 X 0 0 0 BONNIE E SMITH BOARD CHAIR 1.00 X 0 0 0 BRANDON SCHROLL DIRECTOR 1.00 X 0 0 0 CHRIS TOBEY DIRECTOR 1.00 X 0 0 0 CLIFF BISHOP DIRECTOR 1.00 X 0 0 0 CRAIG J BROWN DIRECTOR 1.00 X 0 0 0 DERRICK RANSOM DIRECTOR 1.00 X 0 0 0 EDWARD KIMBALL JR DIRECTOR 1.00 X 0 0 0 FRED C SETZER JR DIRECTOR 1.00 X 0 0 0 GARY BLAKE DIRECTOR 1.00 X 0 0 0 GREG ROBERTO DIRECTOR 1.00 X 0 0 0 J NORMAN ECKSTEIN DIRECTOR 1.00 X 0 0 0 J STEPHEN HERBERT DIRECTOR 1.00 X 0 0 0 JOHN KEENAN DIRECTOR 1.00 X 0 0 0 JOHN KOPILCHACK DIRECTOR 1.00 X 0 0 0 JOHN LAROCK DIRECTOR 1.00 X 0 0 0 JOSEPH C OEHLERS DIRECTOR 1.00 X 0 0 0 LUIS CHANAGA DIRECTOR 1.00 X 0 0 0 MARIA E ORIA DIRECTOR 1.00 X 0 0 0 MICHELLE L KAYE VICE CHAIR 1.00 X 0 0 0 NEIL BAILEY DIRECTOR 1.00 X 0 0 0 PERK REICHLEY DIRECTOR 1.00 X 0 0 0 RICHARD GOULD DIRECTOR 1.00 X 0 0 0 RYAN KUTTER DIRECTOR 1.00 X 0 0 0 STEPHEN AXTELL DIRECTOR 1.00 X 0 0 0 SUSAN BLASIK-MILLER DIRECTOR 1.00 X 0 0 0 TYLER CARVER DIRECTOR 1.00 X 0 0 0 VINCENT L RUSSELL DIRECTOR 1.00 X 0 0 0 RYAN CRONIN DIRECTOR 1.00 X 0 0 0 MARK D'URSO DIRECTOR 1.00 X 0 0 0 WILLIAM LEBOEUF DIRECTOR 1.00 X 0 0 0 SCOTT MCGOHAN DIRECTOR 1.00 X 0 0 0 CHUCK MEYER DIRECTOR 1.00 X 0 0 0 R MARK MYTON DIRECTOR 1.00 X 0 0 0 CHRISTINE PURDY DIRECTOR 1.00 X 0 0 0 DALE J BRUNNER PRESIDENT AND CEO 55.00 X 339195 0 36600 STEVE CONKLIN VP FINANCE AND CFO 55.00 X 111364 0 8154 JOSH SULLENBERGER SENIOR VP OF OPERATIONS 55.00 X 187631 0 40690 DAVID THOMPSON GROUP VICE PRESIDENT 55.00 X 139020 0 28361 BAMBI PUCKETT EXECUTIVE DIRECTOR 55.00 X 121106 0 32707 TODD BRINKMAN EXECUTIVE DIRECTOR 55.00 X 114274 0 31887 JOSH HAYNES EXECUTIVE DIRECTOR 55.00 X 110316 0 13238 LARRY DRYDEN EXECUTIVE DIRECTOR 55.00 X 100540 0 30239 1223446 0 221876 8 0 1 0 0 6955438 3888052 10843490 HEALTHY LIVING 624100 15642150 15642150 YOUTH DEVELOPMENT 624110 12283701 12283701 SOCIAL RESPONSIBILITY 611710 188262 188262 28114113 821578 821578 1625090 837950 787140 787140 611458 175682 10551 260021 -249470 -249470 -249470 37103 33001 4102 4102 196577 507901 -311324 -311324 MISCELLANEOUS 813410 334510 334510 334510 40344139 28499287 0 1001362 777210 120151 540868 116191 16055388 15959202 72007 24179 1017100 938542 56582 21976 1491253 1283471 189668 18114 1382728 1320123 45841 16764 97212 97212 54965 54965 2769782 2721140 48642 1009279 858000 151279 1976405 1876981 99424 688963 543187 145776 531004 193590 337414 312464 310825 1639 2471773 2368891 102882 SUPPLIES AND SERVICES 2312444 2242489 28268 41687 REPAIRS AND MAINTENANCE 1389261 1385933 3328 DONATIONS 1156220 1156220 BAD DEBTS 528866 528866 361903 340069 21834 36384220 34147680 1997629 238911 4778985 3064916 327242 2674844 2687161 3526759 18159900 18159900 545152 542947 60920199 33729255 27650725 27190944 15343832 14045441 714047 1601683 70207044 70807434 1804723 2287999 7034901 1516817 7181364 6774830 9177110 9099445 5343226 6193981 30541324 25873072 X 38396628 42567748 1269092 2366614 39665720 44934362 70207044 70807434 X 3959919 946232 340451 22040 X X 0 1 X 1 0 X 2465853 4477394 3018520 11231339 10843490 32036596 2465853 4477394 3018520 11231339 10843490 32036596 32036596 2103663 1990586 1922954 1931671 2446668 10395542 355377 1351341 355921 378202 568190 3009031 45441169 121042349 0.70500 0.65550 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER - 2019 AMOUNT: $ 355,377. 2020 AMOUNT: $ 1,351,341. 2021 AMOUNT: $ 355,921. 2022 AMOUNT: $ 378,202. 2023 AMOUNT: $ 568,190. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3303675 466686 429161 3341200 3990140 6408 -652737 40136 3303675 3201507 466651 477172 155190 3990140 2894186 7193 319486 19358 3201507 2415354 7462 492816 21446 2894186 0.86000 0.03000 0.11000 0 0 2777979 2777979 44693068 25113212 19579856 2892863 1589761 1303102 9870142 6591072 3279070 686147 435210 250937 27190944 INTEREST RATE SWAB LIABILITY 169145 UNEARNED LEASE REVENUE 4540103 UNAMORTIZED DEBT ISSUANCE COSTS -115490 OPERATING LEASE LIABILITY 1600223 6193981 X 43983663 946232 1292400 1400892 3639524 40344139 0 40344139 39055472 1292400 1378852 2671252 36384220 0 36384220 PART X, LINE 2: THE Y DETERMINES THE RECOGNITION OF UNCERTAIN TAX POSITIONS, IF APPLICABLE, THAT MAY SUBJECT THE ORGANIZATION TO UNRELATED BUSINESS INCOME TAX NECESSARY BY APPLYING A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAX AUTHORITIES. THE Y DOES NOT HAVE ANY MATERIALLY UNCERTAIN TAX POSITIONS WHICH MUST BE CONSIDERED FOR DISCLOSURE, INCLUDING ANY POSITIONS THAT WOULD PLACE THE Y'S EXEMPT STATUS IN JEOPARDY AT DECEMBER 31. 2023. THE Y BELIEVES IT IS NO LONGER SUBJECT TO POTENTIAL INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 33,811. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP -11,771. SPECIAL EVENTS COSTS RECLASSIFIED ON FORM 990 33,001. COST OF GOODS SOLD RECLASSIFIED ON FORM 990 507,901. RENTAL EXPENSES RECLASSIFIED ON FORM 990 837,950. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS COSTS RECLASSIFIED ON FORM 990 33,001. COST OF GOODS SOLD RECLASSIFED ON FORM 990 507,901. RENTAL EXPENSES RECLASSIFIED ON FORM 990 837,950. ANNUAL CAMPAIGN 37103 37103 33001 37103 37103 33001 33001 4102 X X X 0 0 0 0 0 0 0 0 0 DALE J BRUNNER PRESIDENT AND CEO 339195 0 0 0 0 0 36600 0 0 0 375795 0 0 0 JOSH SULLENBERGER SENIOR VP OF OPERATIONS 187631 0 0 0 0 0 22396 0 18294 0 228321 0 0 0 DAVID THOMPSON GROUP VICE PRESIDENT 139020 0 0 0 0 0 16562 0 11799 0 167381 0 0 0 BAMBI PUCKETT EXECUTIVE DIRECTOR 121106 0 0 0 0 0 14413 0 18294 0 153813 0 0 0 A DAYTON-MONTGOMERY COUNTY PORT AUTHORITY 311718326 000000000 2014-06-02 8706750 REFI OF DEBT USED FOR CONSTRUCTION OF FACILITIES 0 0 0 B GREENE COUNTY PORT AUTHORITY 316000271 000000000 2017-12-28 3400000 DEBT FOR CONTRUCTION OF NEW FACILITIES 0 0 0 A 8706750 115000 8591750 2014 0 0 1 1 B 3400000 3400000 2017 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 1 1 1 PNC BANK 10.000000000000 1 0 0 0 1 B 1 0 1 PNC BANK 30.000000000000 1 0 0 0 1 A 0 B 0 FORM 990, PART VI, SECTION B, LINE 11B THE ASSOCIATION'S FINANCE COMMITTEE REVIEWS THE FORM 990 ON BEHALF OF THE ENTIRE GOVERNING BOARD WITH THE EXECUTIVE COMMITTEE APPROVING THE FORM PRIOR TO ITS FILING. THE FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE FORMS ARE REQUIRED TO BE COMPLETED EACH YEAR AND FOLLOW-UP IS CONDUCTED TO ASSURE ALL DIRECTORS HAVE COMPLIED. ADDITIONALLY, IF ANY MEETING TOPICS ARE DETERMINED TO RELATE TO AREAS OF POTENTIAL CONFLICT FOR ANY PARTICULAR DIRECTOR, THAT INDIVIDUAL ABSTAINS FROM VOTING OR IS EXCUSED FROM THE MEETING FOR THE DURATION OF THE TOPIC. THE CHAIRPERSON OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR MONITORING COMPLIANCE THROUGHOUT THE YEAR. ANY QUESTIONS RELATED TO THIS TOPIC ARE TYPICALLY REVIEWED WITH LEGAL COUNSEL. FORM 990, PART VI, SECTION B, LINE 15A THE FOLLOWING IS USED TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO: COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS;BOARD APPROVAL. FORM 990, PART VI, SECTION C, LINE 18 FINANCIAL STATEMENTS AND FORM 990 ARE PROVIDED TO GUIDESTAR AND ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE CONFLICT OF INTEREST POLICY IS PROVIDED ON THE ASSOCIATION'S WEBSITE. ANNUAL AUDIT REPORTS, FORM 990, ARTICLES OF INCORPORATION AND CODE OF REGULATIONS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUST 33,811. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGRREMENTS -11,771. FORM 990,PART XII, LINE 2C THE ASSOCIATION HAS APPOINTED ITS FINANCE COMMITTEE WITH OVERSIGHT RESPONSIBILITIES FOR THE AUDIT. YMCA OF GREATER DAYTON FOUNDATION LLC 118 W FIRST ST SUITE 900 DAYTON OH 454021111 822904754 SUPPORT OF YMCA OF GREATER DAYTON OH 501(C)(3) LINE 12A, I 1 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 YMCA OF GREATER DAYTON FOUNDATION K 597704 FACILITY LEASE AGREEMENT YMCA OF GREATER DAYTON FOUNDATION C 597704 DONATIONS RECEIVED