2024-05-10T17:50:49-05:00 2023-12-31 560571159 Bernard Robinson & Company LLP PO Box 19608 Greensboro NC 274199608 990 2023-01-01 560543243 Young Men's Christian Association of Greensboro Inc YOUN 3368548410 620 Green Valley Road Suite 210 Greensboro NC 274087725 Rhonda Anderson Chief Executive Officer 3368548410 2024-05-10 1 Rhonda Anderson XXX-XX-XXXX 1 Olga Oganesov P01279668 3362944494 2024-05-10 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z Rhonda Anderson 620 Green Valley Road Suite 210 Greensboro NC 274087725 20114787 0 X www.ymcagreensboro.org X 1942 NC To put Judeo-Christian principles into practice through programs that build a healthy spirit, mind, and body for all. 30 30 989 2810 0 0 3122991 2131470 12582612 14907938 -353803 910605 292903 297971 15644703 18247984 385357 552754 0 0 7744081 9063955 0 0 266462 7968176 8671109 16097614 18287818 -452911 -39834 51088266 49534411 9249658 7748956 41838608 41785455 X Our mission is to put Judeo-Christian principles into practice though programs that build a healthy spirit, mind and body for all. The YMCA of Greensboro is a volunteer-led public charity that includes men, women, and children of all ages, abilities, incomes, races and religions working to strengthen our community. Every day, we work side by side with our neighbors to make sure everyone has the opportunity to learn, grow and thrive. For 134 years, the YMCA of Greensboro has been committed to providing quality programs in which we teach by example our core values of caring, honesty, respect and responsibility. Through the dedicated work and contributions of staff, volunteers and members, we strengthen the foundations of our community through our focus on Healthy Living, Youth Development and Social Responsibility. At the YMCA of Greensboro, all are welcome, relationships are formed and valued, and children and families are supported and encouraged. 0 0 6864962 171635 7067257 Healthy Living For Adults:We are committed to improving the health and well-being of our communities, and we believe that living a healthy lifestyle is essential in maintaining a balanced spirit, mind and body. At the Y, we bring families closer together, encourage good health, and foster meaningful connections through fitness, sports, fun and shared interests. Our goal is to provide opportunities and a positive environment for every family to build stronger bonds, attain greater work/life balance, become more involved in their communities and strive for personal fulfillment. Regardless of their starting point, our members can find a community of support to help them reach their personal healthy living goals. We offer a wide array of classes and programs, including group exercise classes, personal training, water exercise, swim lessons, sports leagues, and evidence based health intervention programs. Our branches also collaborated with other local agencies to host blood drives and food drives, community outdoor wellness classes, as well as hosted 8:46 series webinars/panels about diversity, inclusion and equity for our community in 2023. Our programs are family-oriented, accessible, affordable and open to all faiths, backgrounds, abilities and income levels. In 2023, 32,988 adults in our community received the support, guidance and resources they needed to achieve greater health in spirit, mind and body, and we provided $171,634.90 in financial assistance to people seeking healthier lifestyles who otherwise would have faced economic barriers to participation. 4084423 149751 4478915 Youth and Teen Development Programs:Our YMCA is committed to nurturing the potential of every child and teen. We firmly believe working with youth and teens involves much more than developing specific skills for sports or individual activities. Those are merely the vehicles to develop something much more important - the whole child from the inside out. Our programs use the platform of a specific activity to teach skills necessary for life at any age. This includes enjoying an active lifestyle, being part of a team, making good choices, playing fair, persevering against obstacles, stretching yourself to meet your potential and perhaps most important of all, being confident in who you are. Depending on the age or interests of our young participants, a variety of programs are available to teach those skills in an environment of spirited fun and, in some cases, friendly competition. The Y makes sure every child has an opportunity to envision and pursue a positive future and to take an active role in strengthening his or her community. Our programs offer opportunities for youth and teens to learn values and positive behaviors as they explore their own unique talents and interests. We help them realize their potential, giving them confidence today that will make them contributing and engaging adults tomorrow. We offer a variety of sports, recreation, and leadership programs such as Y Achievers, chess club, kids fitness, swim lessons, bright beginnings, outdoor education and Y leaders club all of which are designed to offer a range of experiences that enrich cognitive, social, physical and emotional growth. We also offer an exercise and social skills program for youth and teens on the autism spectrum. The programs are either land-based or water-based and designed to get kids active and nurture their potential while in a safe environment. In 2023, 26,887 youth and teens were engaged in Y programing, and the Y was able to provide $149,750.91 in financial assistance to make the programs affordable and accessible. The Y also provided 941 youth in Guilford and Rockingham County with free safety around water lessons through the support of POOLCORP. 4971587 231368 3361766 Childcare:Strengthening families and meeting the needs of children is a commitment that is woven into the mission of the YMCA. The YMCA of Greensboro provides safe, affordable, quality supervision of children, allowing parents to remain gainfully employed knowing their children are flourishing in a supportive and developmentally sound environment, where the ultimate goal is to prepare children to succeed. Our programs instill confidence in children and emphasize developing self-esteem, teaching moral and ethical behavior and growing leadership skills through a three-pronged focus on spirit, mind and body. 84% of our participants experienced growth in at least one social emotional development area in 2023. Our programs include daycare for 1 to 4-year-olds, after-school care, and summer day and overnight camp opportunities for 5-12 year olds. At Camp Weaver, we also provide an overnight camping program, which provides a unique opportunity for children to grow, learn and create memories that will last a lifetime. Activities at camp offer children learning opportunities that foster growth in a positive and encouraging environment that helps combat issues with summer learning loss. At the Y, children from a variety of backgrounds meet as strangers, often come together as a family and depart as lifelong friends. Lastly, we have teen leadership camps for children aged 13-16; these programs are designed for teens looking to build leadership skills while they develop and challenge our participants. In 2023, 3,099 youth and teens participated in our wide variety of childcare programs, and the Y was able to provide $231,368.36 in financial assistance to make the programs affordable and accessible. 205794 Payments to Affiliated Organizations 205794 16126766 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 123 0 1 989 1 0 0 0 0 0 0 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X Brenda Willis 3368548410 620 Green Valley Road Suite 210 Greensboro NC 274087725 X Lynn Harvey-Akan Chair 8.00 X X 0 0 0 Michelle Ballard Vice Chair 2.00 X X 0 0 0 Steve Swetoha Vice Chair 1.00 X X 0 0 0 Luanne Arrington Secretary 2.00 X X 0 0 0 Rick Lusk Treasurer 0.50 X X 0 0 0 Matt Bailey Chair Elect 3.00 X X 0 0 0 Todd Rangel Past Chair 1.00 X X 0 0 0 Saskia Barnard Board Member 0.50 X 0 0 0 John Ben Brown Board Member 0.50 X 0 0 0 Chester Brown Board Member 0.50 X 0 0 0 Cecil Cottrell Board Member 1.50 X 0 0 0 Tony Edwards Board Member 1.50 X 0 0 0 Kate Gibson Board Member 0.50 X 0 0 0 Clinton Gravely Board Member 0.00 X 0 0 0 Ricky Graves Board Member 1.50 X 0 0 0 Brent Holmes Board Member 1.50 X 0 0 0 Michael Humphrey Board Member 0.25 X 0 0 0 Joe Jackson Board Member 3.00 X 0 0 0 Catherine Johnson Board Member 0.50 X 0 0 0 Dr Love Jones Board Member 0.50 X 0 0 0 Paul Jones Board Member 1.50 X 0 0 0 Travis LeFever Board Member 1.50 X 0 0 0 Clinton Morse Board Member 1.50 X 0 0 0 Nathan Myers Board Member 0.50 X 0 0 0 Aaron Peele Board Member 0.25 X 0 0 0 Charles Reid Board Member 0.00 X 0 0 0 MacArthur Sims Board Member 0.25 X 0 0 0 Sheila Thrower Board Member 1.00 X 0 0 0 Heavenly Walker Board Member 0.25 X 0 0 0 Ellie Yearns Board Member 1.50 X 0 0 0 Rhonda Anderson President/CEO 50.00 X 224893 0 32473 Brenda Willis VP-Finance & Administrativ 50.00 X 154320 0 23779 Joseph Hennigan Group VP 50.00 X 127703 0 20946 506916 0 77198 3 0 1 0 D and L Building Group 2751 Patterson St Greensboro NC 27407 Janitorial Services 318200 CPL 255 Woodcliff Drive Suite 200 Fairport NY 14450 Architecture and Engineering Services 150020 City of Greensboro Aquatics Center PO Box 26120 Greensboro NC 27402 Pool Rental 129823 Total Computer Solutions 5601 New Garden Village Rd Greensboro NC 27410 IT Support 122676 4 97690 100803 292773 1640204 2131470 Healthy Living for Adults 611710 7067257 7067257 Youth & Teen Development Programs 611710 4478915 4478915 Childcare Programs 624410 3361766 3361766 14907938 205254 205254 222042 4423 217619 217619 217619 2076989 465800 1498583 338855 578406 126945 705351 705351 39449 24942 14507 14507 55335 0 55335 55335 Vending and Food Related 722210 10284 10284 Miscellaneous 611710 226 226 10510 18247984 14907938 0 1208576 552754 552754 435464 229055 201261 5148 7189452 6514606 533694 141152 887195 802769 70503 13923 551844 484198 53800 13846 203155 172319 30351 485 43500 43500 1340617 1188096 145345 7176 167973 149664 18309 1520165 1283710 157042 79413 122676 109182 13494 1752440 1561547 190893 131680 117327 14353 127425 110088 13468 3869 378195 336972 41223 205794 205794 1920311 1710997 209314 246802 219901 26901 Food and Beverage 364455 326041 38414 Bad Debt Expense 86395 86395 Dues 31771 27016 3305 1450 Training 27755 24730 3025 18287818 16126766 1894590 266462 4341032 4483673 5722826 5305472 114021 300613 1062790 1371814 181581 344151 62651450 28347917 35418696 34303533 3792026 3164906 455294 260249 51088266 49534411 329590 405654 1047208 1173418 7413583 5920345 459277 249539 9249658 7748956 X 37408332 37080842 4430276 4704613 41838608 41785455 51088266 49534411 X -39834 -284167 270848 X 0 1 X 1 0 X 2647696 3084351 6734696 3122991 2131470 17721204 15903768 8958789 10128293 12582649 14907938 62481437 18551464 12043140 16862989 15705640 17039408 80202641 15000 394800 5000 34750 35000 484550 0 15000 394800 5000 34750 35000 484550 79718091 614707 314326 367167 371206 427296 2094702 614707 314326 367167 371206 427296 2094702 150769 65479 79442 100027 105294 501011 19316940 12422945 17309598 16176873 17571998 82798354 0.96280 0.95770 0.02530 0.02870 X Schedule A, Part III, Line 12, Explanation of Other Income: Miscellaneous revenue - 2019 Amount: $ 36,898. 2020 Amount: $ 9,947. 2021 Amount: $ 9,141. 2022 Amount: $ 231. 2023 Amount: $ 226. Vending and food related revenue - 2019 Amount: $ 22,127. 2020 Amount: $ 6,016. 2021 Amount: $ 5,419. 2022 Amount: $ 7,265. 2023 Amount: $ 10,284. Gross sales of inventory - 2019 Amount: $ 45,511. 2020 Amount: $ 27,657. 2021 Amount: $ 33,610. 2022 Amount: $ 51,034. 2023 Amount: $ 55,335. Gross income from fundraising events - 2019 Amount: $ 46,233. 2020 Amount: $ 21,859. 2021 Amount: $ 31,272. 2022 Amount: $ 41,497. 2023 Amount: $ 39,449. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1853 1853 0 Part II-B, Line 1: The YMCA of Greensboro joins together with other North Carolina YMCAs in a State Alliance that pays a law firm to monitor public policy affecting YMCAs. The cost of the law firm is spread to all the YMCAs based on asset size. 2495749 124654 384312 100803 12661 2891251 3079270 4050 -481019 93443 13109 2495749 2837627 22834 342866 109511 14546 3079270 2415322 104267 431487 1300 99958 12191 2837627 2116729 1373 404612 1500 94646 11246 2415322 0.00000 0.67000 0.33000 0 1 1 2927689 2927689 48897335 20114435 28782900 1297816 919445 378371 5226790 4260679 966111 4301820 3053358 1248462 34303533 Funds held for others 3983 Operating lease liability 245556 249539 X Part V, Line 4: The Endowment Fund consists of various fixed income funds, equity funds, and cash equivalents established for a variety of purposes. The endowment consists of donor-restricted endowment funds as well as board designated endowment funds. Net assets associated with endowment funds are classified and reported based on the existence or absence of donor-imposed restrictions. The Endowment Fund has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. Endowment assets include those assets of donor-restricted funds that the Association must hold in perpetuity. Under this policy, as approved by the Board of Directors, the endowment assets are invested in a manner that is intended to produce results that meet funding requirements while assuming a moderate level of investment risk. Part X, Line 2: It is the Association's policy to evaluate all tax positions to identify any that may be considered uncertain. All identified material tax positions are assessed and measured by a more-likely-than-not threshold to determine if the tax position is uncertain and what, if any, the effect of the uncertain tax position may have on the consolidated financial statements. No material uncertain tax positions were identified for 2023. Currently, the statute of limitations remains open subsequent to and including 2018; however, no examinations are in process or anticipated. Any changes in the amount of a tax provision will be recognized in the period the change occurs. Special Events 39449 39449 24942 39449 39449 24942 24942 14507 1 Scholarships 1948 552754 Part I, Line 2: Direct reduction in membership dues and program fees is provided to qualified individuals who demonstrate financial need. The amount of scholarship is determined on the sliding scale based on the amount of income versus number of household members. X X X 0 0 0 0 0 0 0 0 0 Rhonda Anderson President/CEO 224893 0 0 0 0 0 27633 0 4840 0 257366 0 0 0 Brenda Willis VP-Finance & Administrativ 154320 0 0 0 0 0 18939 0 4840 0 178099 0 0 0 A Guilford County Industrial Facilities and Pollution Control Financing Auth 561423156 2010-11-18 22500000 To refund prior indebtedness and finance capital expenditures 0 0 0 A 18305801 22500000 20335226 162393 2002381 2012 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 1 Branch Banking and Trust Company 5.000000000000 0 0 0 0 0 A 0 Form 990, Part VI, Section B, line 11b Tax return is reviewed with the finance committee and then sent to each member of the Board of Directors for their review prior to signing and filing the return with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c The conflict of interest statement along with a detailed questionnaire is sent to all board members and senior staff to complete. The CEO reviews the completed questionnaires and makes a report to the executive committee from her findings. For situations which arise in which the Board may wish to contract or enter into an arrangement for goods or services under circumstances that may present a conflict of interest affecting one or more of its members, the affected member(s) of the Board agree(s) to provide full information to the Board or its Executive Committee to allow the Board or its Executive Committee to approve by resolution (with the affected member abstaining) such contract or arrangement provided it is advantageous to do so. Form 990, Part VI, Section B, line 15 Compensation process for top official: 1. HR Director provides comparative data to the compensation review committee from the Large YMCAs Survey of Executive Compensation, as well as average increase percentages for other key personnel. The review committee is comprised of the current Board Chair, the past Board Chair and the upcoming Board Chair. The information provided will include, but may not be limited to, average increase percentages for Leadership Team in the most recent 12 month period, CEO salary history, and a copy of the Large YMCAs Survey of Executive Compensation. 2. The CEO prepares a self-evaluation for the review committee that provides narrative and evidentiary progress toward goals established for the year. 3. The review committee may choose to seek input from the Metro Board and key staff members concerning CEO performance over the previous year. 4. The review committee meets to discuss the performance evaluation and arrive at a salary increase recommendation. 5. The review committee evaluates the proposed salary increase against the data from the compensation survey to ensure that CEO compensation does not qualify as an excess benefit under Intermediate Sanction Rules. 6. The review committee, or the Board Chair on behalf of the review committee, meets with the CEO to go over the performance evaluation and salary recommendation, and to establish performance goals for the upcoming year. 7. The review committee presents their report and recommendation to the Executive Committee for approval. 8. The Board Chair provides documentation of the approved salary increase to the HR Director to update the salary for payroll purposes. Compensation process for officers: 1. The CEO requests a self-evaluation from each individual to assess progress toward goals for the review year. 2. Referring to the self-evaluation and other data available, the CEO reviews and comments on the performance evaluation document. 3. The CEO reviews comparative data from the Large YMCAs Survey of Executive Compensation, internal increase percentages and the Hay plan range for the position to arrive at an appropriate salary increase that will not qualify as an excess benefit under Intermediate Sanction rules. 4. The CEO meets with the employee to go over the performance evaluation, and salary increase, and to establish performance goals for the upcoming year. 5. The CEO provides increase information and documentation to the HR Director to update the salary for payroll purposes. Form 990, Part VI, Section C, line 19 All governing documents are made available to the public upon request. Form 990, Part VII, Column B: A few of the board members for the YMCA of Greensboro also sit on the board for the YMCA Endowment fund. The board for the Endowment meets for a mimimum of 1x annually for a board meeting. At the meeting the board determines the spending rate for the endowment earnings and also discusses any other issues related to the endowment. During the year, the YMCA investment committee reviews and manages the assets of the endowment. Form 990, Part XI, line 9: Increase in amount due from YMCA of Greensboro Endowment 270,848. Young Men's Christian Association of Greensboro Endowment Inc 620 Green Valley Road Suite 210 Greensboro NC 27408 561849170 Support the operations and programs of YMCA-Greensboro NC 501(c)(3) Line 12a, I Young Men's Christian Association of Greensboro Inc 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 Young Men's Christian Association of Greensboro Endowment Inc C 100803 FMV