2024-08-30T13:07:24-05:00 2023-12-31 BDO USA 225 NE MIZNER BLVD SUITE 685 BOCA RATON FL 33432 990 2023-01-01 842377944 Young Men's Christian Association of South Florida Support Org Inc % MARK GUTHRIE YOUN 9543349622 900 Se 3rd Avenue Suite 210 Fort Lauderdale FL 33316 MARK GUTHRIE CFO 9543349622 2024-08-07 true true JACOB COOK P01240455 5619092100 2023 2024-08-08 14:25:15Z SHERYL WOODS 900 Se 3rd Avenue 210 Fort Lauderdale FL 33316 0 false X WWW.YMCASOUTHFLORIDA.ORG X 2019 FL YOUNG MEN'S CHRISTIAN ASSOCIATION SUPPORT ORGANIZATION, INC. ("YMCA SUPPORT ORG) WAS FORMED FOR THE EXCLUSIVE PURPOSE TO ACQUIRE LAND AND TO DEVELOP, (CONTINUED ON SCHEDULE O) 5 5 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 433246 829305 433246 829305 -433246 -829305 22009058 20606873 21961709 21388829 47349 -781956 X YOUNG MEN'S CHRISTIAN ASSOCIATION SUPPORT ORGANIZATION, INC. ("YMCA SF SUPPORT ORGANIZATION") WAS FORMED FOR THE EXCLUSIVE PURPOSE TO ACQUIRE LAND AND TO DEVELOP, FINANCE, AND LEASE AND OPERATE A BUILDING ON THE LAND WHICH WILL INCLUDE THE (CONTINUED ON SCHEDULE O) false false 829305 0 0 YMCA SUPPORT ORG, A FLORIDA NON-PROFIT CORPORATION HAS BEEN FORMED AS A SUPPORT ORGANIZATION FOR YOUNG MEN'S CHRISTIAN ASSOCIATION OF SOUTH FLORIDA, INC., A FLORIDA NON-PROFIT CORPORATION ("YMCA SF"). YMCA SF IS AN ORGANIZATION EXEMPT FROM TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (THE "CODE"). YMCA SF'SMISSION IS TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. YMCA SUPPORT ORG IS IN THE PROCESS OF CONSTRUCTING THE L.A. LEE YMCA/MIZELL COMMUNITY CENTER LOCATED AT 1409 SISTRUNK BOULEVARD, FORT LAUDERDALE, FL 33311 (THE "PROJECT"). (CONTINUED ON SCHEDULE O) 829305 true false false false false false false false false false true false false false true true true true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 5 0 0 false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true false true true false FL X MARK GUTHRIE 9543349622 900 SE 3RD AVENUE STE 210 FORT LAUDERDALE FL 33316 SHERYL WOODS President/CEO 0.0 50.0 X 0 410549 30773 JESSICA COHEN CFO (THRU 4/2024) 0.0 50.0 X 0 236306 2719 DENNIS NOWAK Chair of Board of Director 1.0 0.0 X X 0 0 0 JAY ANDERSON Director 1.0 2.0 X 0 0 0 GREG BREWTON Director 1.0 2.0 X 0 0 0 DR DIANE JOHN Director 1.0 2.0 X 0 0 0 LINDSEY PAYNE Director 1.0 2.0 X 0 0 0 0 646855 33492 0 false true false 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 0 0 0 0 0 0 12000 12000 0 0 0 0 0 0 0 0 0 0 0 0 228855 228855 0 537337 537337 0 BANK CHARGES 51113 51113 829305 829305 0 0 1366944 465433 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20751089 609649 20642114 20141440 0 0 0 0 0 0 0 0 0 0 22009058 20606873 0 0 0 0 0 0 0 0 0 0 0 0 19147335 19165895 0 0 2814374 2222934 21961709 21388829 X 47349 -781956 0 0 47349 -781956 22009058 20606873 -829305 X false true X false false X X X 1 YOUNG MENS CHRISTIAN ASSOCIATION OF SOUTH FLORIDA INC 590624464 7 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false 20751089 609649 20141440 20141440 0 DUE TO AFFILIATES 2222934 2222934 X 0 0 0 829305 829305 829305 SCHEDULE D, PART X, LINE 2: THE YMCA SUPPORT ORG IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND CHAPTER 220.13 OF THE FLORIDA STATUTES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE IRS NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR EACH OF THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ORGANIZATION RECOGNIZES AND MEASURES TAX POSITIONS BASED ON THEIR TECHNICAL MERIT AND ASSESSES THE LIKELIHOOD THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF THE YEAR. INTEREST AND PENALTIES ON TAX LIABILITIES, IF ANY, WOULD BE RECORDED IN INTEREST EXPENSE AND OTHER NON-INTEREST EXPENSE, RESPECTIVELY. THERE WERE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY FOR THREE YEARS. AS OF DECEMBER 31, 2023 AND 2022, THE ORGANIZATION WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. X X X false false false false false false false false false SHERYL WOODS President/CEO 0 370153 0 26236 0 14160 0 30773 0 0 0 441322 0 0 JESSICA COHEN CFO (THRU 4/2024) 0 228807 0 0 0 7499 0 2719 0 0 0 239025 0 0 SCHEDULE J, PART I, LINE 3: TO ESTABLISH THE COMPENSATION OF THE PRESIDENT/CEO, A RELATED ORGANIZATION USES THE FOLLOWING METHODS: FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY OR STUDY, APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART I, LINE 1, CONTINUED: FINANCE, AND LEASE AND OPERATE A BUILDING ON THE LAND WHICH WILL INCLUDE THE NEW L.A. LEE YMCA FAMILY CENTER. ADDITIONALLY, THE YMCA SUPPORT ORG WAS CREATED TO FULFILL THE LEGAL REQUIREMENTS FOR FEDERAL AND STATE NEW MARKET TAX CREDIT FINANCINGS. FORM 990, PART III, LINE 1, CONTINUED: NEW L.A. LEE YMCA FAMILY CENTER. ADDITIONALLY, THE YMCA SUPPORT ORG WAS CREATED TO FULFILL THE LEGAL REQUIREMENTS FOR FEDERAL AND STATE NEW MARKET TAX CREDIT FINANCINGS. FORM 990, PART III, LINE 4A, CONTINUED: YMCA SUPPORT ORG OBTAINED LOANS FROM COMMUNITY DEVELOPMENT ENTITY LENDERS IN A TRANSACTION THAT IS EXPECTED TO GENERATE NEW MARKETS TAX CREDITS UNDER SECTION 45D OF THE CODE ("NMTC"). THE PROCEEDS OF THE NMTC TRANSACTION LOAN WILL BE USED BY YMCA SF SUPPORT ORGANIZATION TO COMPLETE THE PROJECT. THE PROJECT WILL BE LEASED TO YMCA SF TO PROVIDE THE PROGRAMS AND SERVICES DESCRIBED ABOVE. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 IS FIRST REVIEWED BY THE ORGANIZATION'S CFO. FORM 990 IS THEN SUBMITTED TO THE ORGANIZATION'S BOARD FOR REVIEW AND APPROVAL BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: ANNUAL CONFLICT OF INTEREST FORMS ARE COMPLETED IN ACCORDANCE WITH THE POLICY. FORM 990, PART VI, SECTION C, LINE 15: THE BOARD'S EXECUTIVE COMMITTEE SETS AND REVIEWS THE ANNUAL PERFORMANCE OF THE CEO AND COMPARES THE SALARY TO A NATIONAL SURVEY OF YMCA ORGANIZATOINS CEO SALARIES ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 18: THE ORGANIZATION PROVIDES COPIES OF FORM 990 AND FORM 1023 UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19: GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. YMCA OF SOUTH FLORIDA INC 900 SE 3RD AVENUE STE 210 FORT LAUDERDALE FL 33316 590624464 SEE PART VII FL 501(C)(3) LINE 7 NA false false false false false false false false false false false false false false true true false false false false SCHEDULE R, PART II, (B) - PRIMARY ACTIVITY: PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL.