2024-05-28T13:50:24-05:00 2023-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2023-01-01 240802437 YOUNG MEN'S CHRISTIAN ASSOCIATION OF CENTRE COUNTY YOUN 8143555551 125 WEST HIGH STREET BELLEFONTE PA 16823 MICHELE STEINBUGL CHAIR 8143555551 2024-05-23 1 MICHELE STEINBUGL XXX-XX-XXXX 1 KERRI N BOGDA CPA P00760402 7177404863 2024-05-23 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z MICHELE STEINBUGL 125 WEST HIGH STREET BELLEFONTE PA 16823 12244449 0 X WWW.YMCAOFCENTRECOUNTY.ORG X 1903 PA STRENGTHEN THE COMMUNITY THROUGH YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. 16 16 427 508 0 0 7400767 4028508 4475252 4868593 -102884 102969 16 -3816 11773151 8996254 5571295 2718212 0 0 3547349 3714235 0 0 31605 2679799 2736980 11798443 9169427 -25292 -173173 10906788 10713475 3454119 3142970 7452669 7570505 X THE YMCA OF CENTRE COUNTY IS A CHARITABLE, NON-PROFIT ORGANIZATION THAT PROVIDES OPPORTUNITIES TO ALL INDIVIDUALS AND FAMILIES IN THE COMMUNITY BY PUTTING HIGH MORAL VALUES AND PRINCIPLES INTO PRACTICE THROUGH FACILITIES, PROGRAMS, SERVICES AND ACTIVITIES THAT BUILD HEALTHY SPIRIT, MIND AND BODY. THE YMCA OF CENTRE COUNTY FULLY ACCEPTS DIVERSITY AND PROMOTES COMMUNITY DEVELOPMENT AND COOPERATION. 0 0 2269045 338898 2382820 YOUTH DEVELOPMENT: YMCA OF CENTRE COUNTY NURTURES THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE KIDS DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. YMCA PROGRAMS LIKE DAY CAMP, BEFORE/AFTER SCHOOL CHILD CARE, EARLY LEARNING & EDUCATION, AND TEEN LEADERS PROVIDE OPPORTUNITIES THAT ENRICH SOCIAL, EMOTIONAL, COGNITIVE, AND PHYSICAL DEVELOPMENT. THE Y TURNS NO CHILD AWAY DUE TO INABILITY TO PAY; OVER $111,000 IN SCHOLARSHIPS FOR OUR YOUTH PROGRAMS WERE PROVIDED FOR KIDS IN NEED IN 2023. 1944896 0 2393707 HEALTHY LIVING: YMCA OF CENTRE COUNTY IS COMMITTED TO IMPROVING THE COMMUNITY'S HEALTH AND WELL-BEING BY BRINGING FAMILIES CLOSER TOGETHER, ENCOURAGING HEALTHY LIFESTYLES, AND FOSTERING CONNECTIONS THROUGH FITNESS, SPORTS, FUN, AND SHARED INTERESTS. IN 2023, THROUGH YMCA MEMBERSHIP AND PROGRAM PARTICIPATION, 24,260 PEOPLE IN THE COMMUNITIES WE SERVE RECEIVED THE SUPPORT, GUIDANCE, AND RESOURCES THEY NEED TO ACHIEVE GOOD HEALTH IN SPIRIT, MIND, AND BODY. THE Y PROVIDED $147,590 IN MEMBERSHIP FINANCIAL ASSISTANCE TO KIDS, ADULTS, AND FAMILIES AND COMPLIMENTARY PARTNER MEMBERSHIPS TO OTHER COMMUNITY NONPROFITS, TO ENHANCE THE VITAL SERVICES THEY PROVIDE FOR THEIR CLIENTS. 3889792 2379314 92066 SOCIAL RESPONSIBILITY: YMCA OF CENTRE COUNTY IS COMMITTED TO GIVING BACK AND SUPPORTING OUR COMMUNITIES. THE Y'S ANTI-HUNGER PROGRAM PROVIDES FREE LUNCHES DURING THE SUMMER AND WEEKEND FOOD FOR KIDS DURING THE SCHOOL YEAR, THROUGH THE BACKPACK PROGRAM. IN 2023, OVER 45,000 BACKPACKS OF FOOD WERE DISTRIBUTED TO KIDS FOR WEEKENDS DURING THE SCHOOL YEAR, 30,000 FREE LUNCHES WERE PROVIDED IN THE SUMMER, AND OVER 33,000 BOXES OF FOOD WERE DISTRIBUTED TO PEOPLE IN NEED THROUGHOUT THE YEAR. THE Y'S FINANCIAL ASSISTANCE AND ANTI-HUNGER PROGRAMS ARE POSSIBLE BECAUSE OF THE VOLUNTEER AND FINANCIAL SUPPORT WE RECEIVE FROM THE COMMUNITIES WE SERVE. 8103733 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 13 0 427 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 PA X SCOTT MITCHELL PRESIDENTCEO 8143555551 125 WEST HIGH STREET BELLEFONTE PA 16823 MICHELE STEINBUGL CHAIR 5.00 X X 0 0 0 TIM SCHOONOVER VICE CHAIR 5.00 X X 0 0 0 RICHARD SARFERT SECRETARY 5.00 X X 0 0 0 MATTHEW HEAPS TREASURER 5.00 X X 0 0 0 MARTY BRADLEY MEMBER 5.00 X 0 0 0 BECKY BRIGGS MEMBER 5.00 X 0 0 0 BLAINE CLAPPER MEMBER 5.00 X 0 0 0 ROMULUS COMLY MEMBER 5.00 X 0 0 0 CHRIS HOSTERMAN MEMBER 5.00 X 0 0 0 MARK JOHNSON MEMBER 5.00 X 0 0 0 TIM KISHBACH MEMBER 5.00 X 0 0 0 HEATHER KOPTCHAK MEMBER 5.00 X 0 0 0 BETSY QUIGLEY MEMBER 5.00 X 0 0 0 TOM SCHRACK MEMBER 5.00 X 0 0 0 RUTHI TAYLOR MEMBER 5.00 X 0 0 0 JOE THOMAS MEMBER 5.00 X 0 0 0 SCOTT MITCHELL PRESIDENT/CEO 40.00 X 164847 0 44456 164847 0 44456 1 0 1 0 0 94542 38549 235910 3659507 2452901 4028508 HEALTHY LIVING 713940 2393707 2393707 YOUTH DEVELOPMENT 713940 2382820 2382820 SOCIAL RESPONSIBILITY 713940 92066 92066 4868593 105290 105290 3218453 3220774 -2321 -2321 -2321 23605 38549 27421 -3816 -3816 8996254 4868593 0 99153 2718212 2718212 209303 176612 31779 912 2810085 2413296 386649 10140 167593 127073 39354 1166 263025 214392 46719 1914 264229 226863 36403 963 26016 26016 30441 30441 293185 293185 37982 34608 3374 8891 7557 1334 556355 528537 27818 67889 53783 14106 6458 6233 225 87541 83164 4377 587381 558012 29369 95106 90351 4755 PROGRAM SUPPLIES 677668 633624 27534 16510 REPAIR & MAINTENANCE 184571 156885 27686 DUES 57273 57273 BAD DEBTS 451 451 19772 16807 2965 9169427 8103733 1034089 31605 173813 252894 2055652 572732 9160 9655 38394 27309 12592769 6313438 5491957 6279331 2420167 2911341 717645 660213 10906788 10713475 443842 296706 198949 242978 116426 94962 1974041 1836502 720861 671822 3454119 3142970 X 6260226 6546551 1192443 1023954 7452669 7570505 10906788 10713475 -173173 291009 0 X 0 1 X 1 0 X 1206962 2195063 3365199 7400767 4028508 18196499 5001367 3417317 3712347 4409379 4868593 21409003 6208329 5612380 7077546 11810146 8897101 39605502 0 0 0 39605502 14833 57047 71835 96687 105290 345692 14833 57047 71835 96687 105290 345692 35374 19330 23605 78309 6223162 5669427 7184755 11926163 9025996 40029503 0.98940 0.99190 0.00860 0.00650 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: NON-CHARITABLE FUNDRAISING INCOME - 2021 AMOUNT: $ 35,374. 2022 AMOUNT: $ 16,850. 2023 AMOUNT: $ 23,605. MISCELLANEOUS - 2022 AMOUNT: $ 2,480. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 303564 303564 10652194 5184538 5467656 22586 7981 14605 1614425 1120919 493506 6279331 FINANCE LEASE RIGHT-OF-USE ASSETS 660213 660213 FINANCE LEASE OBLIGATIONS 671822 671822 X 9018481 291009 -296203 -5194 9023675 -27421 -27421 8996254 8900645 27421 27421 8873224 296203 296203 9169427 PART IV, LINE 2B: THE YMCA HAS CUSTODIAL CASH ACCOUNTS FOR SOME OF ITS CLUB ACTIVITIES. PART X, LINE 2: THE ASSOCIATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: OPEN DOORS SCHOLARSHIPS -265,311. INVESTMENT FEES -30,441. BAD DEBT EXPENSE -451. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -27,421. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 27,421. PART XII, LINE 4B - OTHER ADJUSTMENTS: OPEN DOORS SCHOLARSHIPS 265,311. INVESTMENT FEES 30,441. BAD DEBT EXPENSE 451. POLAR BEAR PLUNGE 35284 32713 2571 2571 MOSHANNON VALLEY BLUEBERRY SALE 14663 3395 11268 11268 1 5610 2441 3169 3169 55557 38549 17008 17008 17008 0 1 FOOD DONATIONS 80966 0 2452901 AVERAGE WHOLESALE COST MEALS PROVIDED OPEN DOORS SCHOLARSHIPS 1021 265311 0 PART I, LINE 2: THE STUDENTS ARE CHOSEN FOR SCHOLARSHIPS BASED ON INCOME ELIGIBILITY. IN ORDER FOR FAMILIES TO QUALIFY FOR OPEN DOORS SCHOLARSHIP, THEY NEED TO COMPLETE OUR OPEN DOORS APPLICATION AND SUBMIT IT ALONG WITH PROOF OF INCOME. EACH BRANCH HAS A DESIGNATED PERSON WHO REVIEWS THE APPLICATIONS AND DECIDES THE PERCENTAGE OF ASSISTANCE GIVEN BASED ON A SLIDING SCALE. SCHOLARSHIPS ARE RECOGNIZED AS A REDUCTION TO FEES AND NO FURTHER MONITORING IS NECESSARY. X 0 0 0 0 0 0 0 0 0 SCOTT MITCHELL PRESIDENT/CEO 164847 0 0 0 0 0 21000 0 23456 0 209303 0 0 0 PART I, LINE 3 THE YMCA OF CENTRE COUNTY FOLLOWS COMPENSATION GUIDLINES FROM YMCA OF THE USA. THE BOARD AT THE YMCA OF CENTRE COUNTY USES THESE GUIDLINES TO DETERMINE THE PRESIDENT/CEO'S COMPENSATION. X 12 2452901 AVERAGE WHOLESALE COST 0 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF DONORS. FORM 990, PART VI, SECTION A, LINE 6 OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY. OUR MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE BOARD, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY. OUR MEMBERS HAVE THE RIGHT TO ELECT MEMBERS OF THE BOARD, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE 990 AND AUDIT ARE PROVIDED TO THE BOARD OF DIRECTORS BEFORE FILING WITH THE IRS. THE AUDIT COMMITTEE REVIEWS THE 990 FOR ACCURACY AGAINST THEIR INTERNAL RECORDS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS ITS BOARD MEMBERS FILL OUT CONFLICT OF INTEREST STATEMENTS ANNUALLY. ANY BOARD MEMBER WHO HAS A CONFLICT OF INTEREST ON ANY BOARD MOTION ABSTAINS FROM THE BOARD VOTE. FAMILY AND BUSINESS RELATIONS ARE EXPRESSLY MENTIONED AS POTENTIAL SOURCES OF CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE INDEPENDENT BOARD OF DIRECTORS DETERMINES THE COMPENSATION BASED UPON GUIDANCE PROVIDED BY YMCA OF THE USA. THE BOARD MAKES THE PRESUMPTION THAT THE GUIDANCE FROM THE NATIONAL YMCA PROVIDES COMPENSATION RECOMMENDATIONS THAT LIMIT COMPENSATION TO WITHIN FAIR MARKET RANGE FOR THE INDUSTRY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNMENT DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FINANCIALS ARE AVAILABLE AT THE OFFICE UPON REQUEST.