2024-09-06T09:23:48+00:00 2023-12-31 560817345 TURLINGTON AND COMPANY LLP 1338 WESTGATE CENTER DRIVE WINSTONSALEM NC 27103 990 2023-01-01 581402035 Eastern Carolina Young Men's Christian Association Inc EAST 2526388799 100 YMCA Lane NEW BERN NC 28560 KELLY MILLINGTON INTERIM EXECUTIVE DIRECTOR 2526388799 2024-09-06 true DEXTER GARNER CPA P01276494 3367652410 2024-09-06 2023 2024-08-08 14:25:15Z KELLY MILLINGTON 100 YMCA Lane NEW BERN NC 28560 5088832 false X WWW.TRYMCA.ORG X 1980 NC TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. WE STRENGTHEN THE COMMUNITY BY NURTURING THE POTENTIAL OF OUR YOUTH, PROMOTING HEALTHY LIVING FOR ALL, AND FOSTERING SOCIAL RESPONSIBILITY. 20 20 370 490 0 0 1145375 1116547 2982660 3780115 12285 742 28137 57709 4168457 4955113 0 0 1778191 3110559 0 64466 1633119 2429317 3411310 5539876 757147 -584763 6519911 6668977 395186 1128633 6124725 5540344 X TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. WE STRENGTHEN THE COMMUNITY BY NURTURING THE POTENTIAL OF OUR YOUTH, PROMOTING HEALTHY LIVING FOR ALL, AND FOSTERING SOCIAL RESPONSIBILITY. false false 2129614 1241994 HEALTHY LIVING: IMPROVING THE NATION'S HEALTH AND WELL-BEING. OUR HEALTH AND WELLNESS ACTIVITIES ARE DESIGNED TO PROMOTE HEALTHY LIFESTYLES WHICH WILL IMPROVE OUR COMMUNITY'S OVERALL HEALTH AND WELL-BEING AND TO ACHIEVE THEIR PERSONAL HEALTH GOALS. WE HAD 2,723 MEMBERS THAT CAN PARTICIPATE IN OVER 15 DIFFERENT GROUP ACTIVITY CLASSES THAT ARE OFFERED WEEKLY. THROUGH FUNDRAISING EFFORTS, WE PROVIDED $110,100 IN FINANCIAL ASSISTANCE TO OUR MEMBERS, AND 10% OF ALL MEMBERS RECEIVED SOME FINANCIAL ASSISTANCE. 2121745 2538121 YOUTH DEVELOPMENT: NURTURING THE POTENTIAL OF CHILDREN AND TEENS. CHILDREN FROM LOW-INCOME FAMILIES OFTEN START SCHOOL UNPREPARED. DESPITE PROGRESSING AT THE SAME RATES AS THEIR PEERS DURING THE SCHOOL YEARS, GAPS WIDEN EACH SUMMER AND THESE CHILDREN FALL FURTHER BEHIND. THIS IS KNOWN AS THE "ACHIEVEMENT GAP." THE Y'S ACHIEVEMENT GAP PROGRAMS ARE DESIGNED TO SUPPORT THE COGNITIVE PHYSICAL AND SOCIAL-EMOTIONAL DEVELOPMENT OF YOUTH WHILE IMPROVING THEIR ACADEMIC OUTCOMES VIA SUMMER LEARNING, AND AFTERSCHOOL LEARNING. ALL THIS WHILE BUILDING SELF-CONFIDENCE, SELF-ESTEEM, GOOD SPORTSMANSHIP, TEAMWORK, AND FAIR PLAY. THROUGH FUNDRAISING AND DEDICATED STAFF SUPPORT, WE AWARDED $100,595 IN FINANCIAL ASSISTANCE FOR OUT-OF-SCHOOL PROGRAMS AND SUMMER DAY CAMP. OUR AFTERSCHOOL PROGRAM HAD 1,793 UNDUPLICATED PARTICIPANTS FOR THE YEAR, WHILE OUR SUMMER DAY CAMPS HAD 644 UNDUPLICATED PARTICIPANTS. 218694 SOCIAL RESPONSIBILITY: GIVING BACK AND PROVIDING SUPPORT TO NEIGHBORS. THE Y RESPONDS TO PRESSING SOCIAL ISSUES NATIONWIDE AND WORLDWIDE BY ACTIVATING RESOURCES AND UNITING PEOPLE FROM DIVERSE BACKGROUNDS FOR INDIVIDUAL AND COLLECTIVE ACTION. THROUGH THE Y'S VOLUNTEER PROGRAM, THOUSANDS OF VOLUNTEER HOURS AS YOUTH SPORTS COACHES, WATER SAFETY VOLUNTEERS, FUNDRAISING VOLUNTEERS, AND POLICY VOLUNTEERS WORK TO BENEFIT OUR COMMUNITY. TO STRENGTHEN OUR CAPACITY TO ENGAGE, ADVOCATE FOR, AND SERVE ALL MEMBERS OF OUR CHANGING COMMUNITY, PARTICULARLY THOSE WHO ARE MOST MARGINALIZED. WE HAD (DUPLICATED) 490 VOLUNTEERS COMPRISING 3,011 HOURS OF SERVICE. 4470053 true true false true false false false false true true false false true true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 16 0 true 370 true false false false false false false false false X 20 20 false false false false false false false true true false true true true true true true true true true true false NC X X X THE ORGANIZATION 2526388799 100 YMCA LANE NEW BERN NC 28560 X Don Brinkley Treasurer/DIRECTOR 2.0 X X 0 0 0 Kyle Dickerson Secretary/DIRECTOR 2.0 X X 0 0 0 Thomas Monte Chief Volunteer Officer/DIRECTOR 2.0 X X 0 0 0 Carolyn Peacock DIRECTOR 2.0 X 0 0 0 Casey Morand DIRECTOR 2.0 X 0 0 0 Clayton Cheek DIRECTOR 2.0 X 0 0 0 Edmund Knott DIRECTOR 2.0 X 0 0 0 Jeff Quinn DIRECTOR 2.0 X 0 0 0 Jennifer Wagner DIRECTOR 2.0 X 0 0 0 Joel Churchwell DIRECTOR 2.0 X 0 0 0 Louis Billy Sewell DIRECTOR 2.0 X 0 0 0 Nan McAden DIRECTOR 2.0 X 0 0 0 Omar Gonzalez DIRECTOR 2.0 X 0 0 0 Richard Morefield DIRECTOR 2.0 X 0 0 0 Ricky Meadows DIRECTOR 2.0 X 0 0 0 Rowland Bowan DIRECTOR 2.0 X 0 0 0 Scot Casseday DIRECTOR 2.0 X 0 0 0 Steve Wangerin DIRECTOR 2.0 X 0 0 0 Todd Burrier DIRECTOR 2.0 X 0 0 0 William Bill McCrea DIRECTOR 2.0 X 0 0 0 David Heggie Chief Executive Officer (former) 40.0 X 33415 0 8110 Elizabeth Hardee Associate Executive Director 40.0 X 72020 0 21468 Kelly Millington Interim Executive Director 40.0 X 89333 0 28570 194768 0 58148 0 false false false 0 0 0 55950 0 628643 431954 5194 1116547 Youth Development 2538121 2538121 Healthy Living 1241994 1241994 Social Responsibility 0 0 0 0 0 0 3780115 25042 25042 6652 6652 0 6652 6652 50000 0 49695 24605 305 -24605 -24300 -24300 66577 55950 59419 7158 7158 7393 0 7393 7393 Insurance settlement 36506 36506 0 0 0 0 36506 4955113 3794160 0 44406 0 0 252916 235212 12645 5059 2373626 2207473 118681 47472 118950 110627 5945 2378 171820 159782 8598 3440 193247 179722 9661 3864 12815 4357 8458 0 12500 4250 8250 0 0 0 0 0 0 0 0 0 0 0 296215 100714 195501 0 43872 28956 12724 2192 22218 16974 5183 61 0 0 0 0 0 0 0 0 794313 347509 446804 0 25857 25857 0 0 0 0 0 0 26281 26281 0 0 19313 6373 12940 0 58626 58626 0 0 315702 284132 31570 0 167005 146964 20041 0 PROGRAM SUPPLIES 479278 479278 0 0 MISCELLANEOUS 59039 38965 20074 0 TAXES AND LICENSES 7529 4969 2560 0 ORGANIZATIONAL DUES 3032 3032 0 0 85722 0 85722 0 5539876 4470053 1005357 64466 1955951 1178103 492433 103654 8107 9987 0 0 0 0 9195718 4863514 3909087 4332204 50246 75125 0 0 104087 969904 6519911 6668977 125101 122436 3679 4725 0 0 0 0 159338 0 0 0 107068 1001472 395186 1128633 X 5839620 5423961 285105 116383 6124725 5540344 6519911 6668977 -584763 382 0 X false true X true false X 875508 1187441 1258399 1145375 1116547 5583270 2920804 1886725 2284125 2982660 3780115 13854429 0 0 0 0 0 0 0 0 0 3796312 3074166 3542524 4128035 4896662 19437699 46300 37700 10000 0 0 94000 0 0 0 0 0 0 46300 37700 10000 0 0 94000 19343699 2303 792 1383 30614 25042 60134 0 0 0 2303 792 1383 30614 25042 60134 0 0 0 0 7189 12531 0 36506 56226 3798615 3082147 3556438 4158649 4958210 19554059 0.9892 0.9838 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - 7189.0, COLUMN C - 12531.0, COLUMN D - , COLUMN E - 36506.0, COLUMN F - 56226.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 337 false false 337 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY THE ORGANIZATION PAID DUES TO THE NORTH CAROLINA YMCA STATE ALLIANCE. A PORTION OF THAT IS DEEMED TO BE A LOBBYING EXPENSE BY THE NC YMCA STATE ALLIANCE. THE NC YMCA STATE ALLIANCE MAKES INFORMATION AVAILABLE TO STATE LEGISLATORS ON THE NONPROFIT ACTIVITIES AND OPPORTUNITIES OF LOCAL YMCA'S. 10033 330 0 10363 10027 6 0 10033 10024 3 0 10027 10021 3 0 10024 10018 0 3 0 0 0 10021 0.0 0.99 0.01 false false 213472 213472 7266792 4087242 3179550 855338 168968 686370 783943 607304 176639 76173 0 76173 4332204 RIGHT OF USE ASSETS 969904 969904 CURRENT PORTION OF FINANCE LEASE OBLIGATION 24359 CURRENT PORTION OF OPERATING LEASE OBLIGATION 212797 FINANCE LEASE OBLIGATION, NONCURRENT 61776 OPERATING LEASE OBLIGATION, NONCURRENT 702540 1001472 X 4980100 382 24605 24987 4955113 0 0 4955113 5564481 24605 24605 5539876 0 0 5539876 Schedule D, Part V, Line 4 Intended uses of endowment funds The YMCA's endowment consists of a variety of individual funds established for various purposes and includes both donor-restricted endowment funds and funds that have been designated by the Board of Trustees to function as an endowment Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE YMCA HAS DETERMINED THAT IT HAS NO UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2023. ALSO, THE YMCA DOES NOT ANTICIPATE ANY INCREASE OR DECREASE IN UNRECOGNIZED TAX BENEFITS DURING THE NEXT TWELVE MONTHS THAT WOULD RESULT IN A MATERIAL CHANGE TO ITS FINANCIAL POSITION. THE YMCA'S INCOME TAX RETURNS FOR YEARS ENDED AFTER DECEMBER 31, 2020 REMAIN OPEN FOR EXAMINATION. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 LOSS ON DISPOSAL OF PP&E REPORTED NET OF REVENUE IN FORM 990 - 24605 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 LOSS ON DISPOSAL OF PP&E REPORTED NET OF REVENUE IN FORM 990 - 24605 Marine Chevy Shuffle 27671 5000 22671 7175 Turkey Trot 67609 38600 29009 24532 5 27247 12350 14897 27712 122527 55950 66577 59419 59419 7158 Form 990, Part III, Line 1 FORM 990 OUR BRAND PROMISE - THE YMCA IS A POWERFUL ASSOCIATION OF MEN, WOMEN AND CHILDREN OF ALL AGES AND FROM ALL WALKS OF LIFE JOINED TOGETHER BY A SHARED PASSION: TO STRENGTHEN THE FOUNDATIONS OF COMMUNITY. AREAS OF FOCUS: FOR YOUTH DEVELOPMENT - NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. FOR HEALTHY LIVING - IMPROVING THE NATION'S HEALTH AND WELL-BEING. FOR SOCIAL RESPONSIBILITY - GIVING BACK AND PROVIDING SUPPORT TO OUR NEIGHBORS. ORGANIZATION'S COMMITMENT: WE BELIEVE THAT YMCA PROGRAMS SHOULD BE AVAILABLE TO EVERYONE WHO WANTS TO PARTICIPATE. THROUGH THE GENEROSITY OF YMCA FRIENDS, WE PROVIDE SCHOLARSHIPS FOR THOSE WHO NEED FINANCIAL ASSISTANCE. ORGANIZATION'S GUIDING PRINCIPLES: THE GOLDEN RULE - WE VALUE THE IMPORTANCE OF EVERY INDIVIDUAL AND TREAT OTHERS AS WE WISH TO BE TREATED. CHARACTER DEVELOPMENT - WE LIVE AND TEACH THE VALUES OF CARING, HONESTY, RESPECT, AND RESPONSIBILITY. OPEN TO ALL - WE ARE A VOLUNTEER, CHARITABLE ORGANIZATION WHICH WELCOMES PEOPLE OF ALL RELIGIONS, CULTURES, AND ECONOMIC BACKGROUNDS. PURSUIT OF EXCELLENCE - WE STRIVE TO ACHIEVE THE HIGHEST STANDARDS OF QUALITY PROGRAMS AND SERVICES AND TRUSTWORTHY STEWARDSHIP. A HEALTHY LIFESTYLE - WE LIVE OUR MISSION BY ENGAGING IN A LIFESTYLE THAT DEVELOPS A HEALTHY SPIRIT, MIND AND BODY. PHILANTHROPY - WE HELP PEOPLE EXPERIENCE THE JOY OF GIVING AND HELPING OTHERS. Form 990, Part III, Line 4d Description of other program services (Expenses $ including grants of $) Form 990, Part VI, Line 19 FORM 990 THE ORGANIZATION'S FORM 990 IS AVAILABLE BY REQUEST TO THE PRESIDENT OF THE YMCA. IN ADDITION, IT IS LOCATED ON GUIDESTAR.ORG AND ON THE WEBSITE Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PROVIDED IN FULL TO EACH BOARD MEMBER BEFORE THE BOARD MEETING WHERE IT IS ON THEIR AGENDA FOR REVIEW. THE FORM 990 IS REVIEWED BY THE BOARD, QUESTIONS ARE ENTERTAINED AND THE APPROVAL PROCESS IS CONDUCTED. AFTER APPROVAL BY THE FULL BOARD, FORM 990 IS SIGNED AND FILED BY THE EXECUTIVE DIRECTOR. Form 990, Part VI, Line 12c Conflict of interest policy ANNUAL DISCLOSURES BY DIRECTORS AND EMPLOYEES ARE REVIEWED BY THE ORGANIZATION'S EXECUTIVE COMMITTEE AND PRESIDENT. ANY CONFLICTS OR POTENTIAL CONFLICTS WOULD BE NOTED SO THAT, E.G., DIRECTORS SHOULD BE EXCLUDED FROM APPROVAL VOTES IF PROCESS WOULD INVOLVE A TRANSACTION RELATED TO THEIR CONFLICT OF INTEREST, Form 990, Part VI, Line 15a Process to establish compensation of top management official EXECUTIVE COMMITTEE RECEIVES INPUT FROM VARIOUS YMCA'S AND THE NATIONAL YMCA WHICH HAS SET COMPENSATION MODELS BASED ON VARIOUS CRITERIA. THE PRESIDENT HAS AN ANNUAL DOCUMENTED PERFORMANCE REVIEW. THE EXECUTIVE COMMITTE MAKES A RECOMMENDATION TO THE FULL BOARD IN CLOSED SESSION WITHOUT THE PRESIDENT'S PRESENCE AND THE FULL BOARD VOTES APPROVAL OR DISAPPROVAL. Form 990, Part VI, Line 15b Process to establish compensation of other employees DURING THE ANNUAL BUDGET PROCESS THE EXECUTIVE DIRECTOR REVIEWS INPUT FROM VARIOUS YMCA'S AND THE NATIONAL YMCA WHICH HAS SET COMPENSATION MODELS BASED ON VARIOUS CRITERIA, ALL EMPLOYEES HAVE AN ANNUAL DOCUMENTED REVIEW. THE EXECUTIVE DIRECTOR MAKES A RECOMMENDATION TO THE EXECUTIVE COMMITTEE BY MEANS OF EACH DEPARTMENTS BUDGET WHICH GIVES IT TO THE FULL BOARD IN CLOSED SESSION AND THE FULL BOARD VOTES APPROVAL OR DISAPPROVAL. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENT OF THE EASTERN CAROLINA YOUNG MEN'S CHRISTIAN ASSOCIATION, INC. (ARTICLES OF INCORPORATION, BYLAWS, 501(C)3 EXEMPTION LETTER) AND CONFLICT OF INTEREST POLICY ARE MAINTAINED AT THE PUBLIC UPON REQUEST FOR INSPECTION AND/OR TO BE COPIED. THE MOST RECENT AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION ARE ALSO MAINTAINED AT THE ADMINISTRATIVE OFFICE AND ARE AVAILABLE FOR INSPECTION AND/OR TO BE COPIED. 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 XII, Line 2c FORM 990 THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE ANNUAL INDEPENDENT AUDIT AND SELECTION OF AUDITORS. THE FULL BOARD OF DIRECTORS RECEIVE AUDIT REPORTS AND HEAR THE AUDIT PRESENTATION AT THE REGULARLY SCHEDULED BOARD MEETING AND ARE ABLE TO ASK QUESTIONS AND PROVIDE FEEDBACK. THE FULL BOARD OF DIRECTORS VOTE AND APPROVE THE FINDINGS OF THE AUDIT. 990, VOLUNTEERS VOLUNTEERS: VOLUNTEERS ARE A VITAL PART OF THE MISSION AND SUCCESS OF THE ORGANIZATION. IN 2023, 490 UNDUPLICATED INDIVIDUALS PROVIDED 3,011 HOURS OF VOLUNTEER SERVICE IN VARIED ROLES SUCH AS YOUTH SPORTS COACHES, MENTORS TO TEENS AND BOARD/COMMITTEE MEMBERS. 990, DONORS DONORS: 275 INDIVIDUAL, CORPORATE, AND FOUNDATION CHARITABLE CONTRIBUTIONS WERE MADE TO THE ORGANIZATION'S ANNUAL, CAPITAL, AND OTHER CAMPAIGNS. THESE CONTRIBUTIONS AMOUNTED TO $1,116,547.