2024-06-19T00:03:23-05:00 2023-12-31 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2023-01-01 240795698 THE RIVER VALLEY REGIONAL YMCA RIVE 5703237134 641 WALNUT ST WILLIAMSPORT PA 17701 CHAD EBERHART CEO 5703237134 2024-06-17 1 CHAD EBERHART 999009999 0 DOUGLAS L BERMAN CPA P01269555 7178433804 2024-06-17 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z CHAD EBERHART 641 WALNUT ST WILLIAMSPORT PA 17701 9708324 0 X WWW.RVRYMCA.ORG X 1866 PA PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND & BODY. 17 17 697 229 0 0 2380129 1509825 6553733 7477595 156087 180211 284648 357483 9374597 9525114 0 0 0 0 5630608 6166089 0 0 63240 3104550 3273948 8735158 9440037 639439 85077 25588505 25855076 7032684 6886961 18555821 18968115 X THE YMCA CONCENTRATES ON THREE AREAS YOUTH DEVELOPMENT, HEALTHY LIVING, AND SOCIAL RESPONSIBILITY. WE DO THIS THROUGH OVER 100 PROGRAMS. MAJOR PROGRAMS ARE PRESCHOOL AND SCHOOL-AGE CHILDCARE, SUMMER DAY CAMP, TEEN PROGRAMS, ADULT FITNESS, GROUP EXERCISE CLASSES, SENIOR EXERCISE/SOCIAL PROGRAMS, AND A VARIETY OF YOUTH ACTIVITIES (YOUTH SPORTS, SWIMMING LESSONS, ETC). 0 0 4585621 4023438 YOUTH DEVELOPMENT - THE YMCA IS A LEADER IN NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN EVERY DAY. THE YMCA HELPS YOUNG PEOPLE DEEPEN POSITIVE VALUES, THEIR COMMITMENT TO SERVICE, AND THEIR MOTIVATION TO LEARN OUR YMCA PROGRAMS, SUCH AS OUR FULL-DAY EDUCATIONAL, STATE-LICENSED PRESCHOOL, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. EXPENSES INCLUDE DIRECT AND INDIRECT FINANCIAL AID THAT ENABLES OVER 50% OF THE CHILDREN ENROLLED TO ATTEND (WHO COULD NOT OTHERWISE DUE TO THE FINANCIAL COST OF THE PROGRAM). 3176443 3454157 HEALTHY LIVING - OUR YMCA FOCUSES ON HEALTHY LIVING BY ADVOCATING HEALTH AND WELL-BEING FROM THE INSIDE OUT-THE SPIRIT, MIND, AND BODY. OUR YMCA PROVIDES OVER 17,580 FITNESS MEMBERS WITH THE SUPPORTIVE RELATIONSHIPS AND ENVIRONMENT THEY NEED FOR THEIR SUCCESSFUL PURSUIT OF HEALTH AND WELL-BEING. THIS IS PARTICULARLY IMPORTANT AS OUR COMMUNITY STRUGGLES WITH AN OVERWEIGHT/OBESITY CRISIS, FAMILIES STRUGGLE WITH WORK/LIFE BALANCE, AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. WE BRING FAMILIES TOGETHER, OFFER SPORTM RECREATIONAL AND SOCIAL NETWORKS THAT BUILD RELATIONSHIPS AND STRENGTHEN COMMUNITY BONDS. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. IN 2023, WE PROVIDED $137,145 IN FINANCIAL ASSISTANCE TO OVERCOME BARRIERS TO PARTICIPATION. 340451 SOCIAL RESPONSIBILITY - OUR YMCA PROVIDES A VARIETY OF PROGRAMS AND ACTIVITIES TO DEVELOP EDUCATIONAL/VOCATIONAL/LEADERSHIP SKILLS, AND WE PARTNER WITH OTHER COMMUNITY ORGANIZATIONS TO IDENTIFY AND RESPOND TO COMMUNITY NEEDS. FOR EXAMPLE, OUR YMCA HAS PARTNERED WITH THE LOCAL UNITED WAY TO PROVIDE A FREE AFTER-SCHOOL TEEN PROGRAM AT SEVERAL LOCATIONS THROUGHOUT LYCOMING COUNTY. WHILE AT THE PROGRAM, TEENS LEARN ABOUT "GIVING BACK" TO THE COMMUNITY THROUGH SERVICE PROJECTS. OLDER TEENS ARE INVITED TO MENTOR YOUNGER PARTICIPANTS. OVERALL, OUR YMCA HAS ENGAGED COUNTLESS MEMBERS, PARTICIPANTS, AND VOLUNTEERS IN ACTIVITIES THAT BUILD SOCIAL RESPONSIBILITY OVER THE YEARS. 8102515 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 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 0 0 0 0 1 48 0 1 697 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X X AMY HOLZ CFO 5703237134 641 WALNUT STREET WILLIAMSPORT PA 17701 ED METZGER CHAIR 2.00 X X 0 0 0 PATTI JACKSON VICE CHAIR 1.00 X X 0 0 0 JOE REIGHARD 2ND VICE CHAIR 1.00 X X 0 0 0 DEE BROWN SECRETARY 2.00 X X 0 0 0 JOHN BAKER TREASURER 2.00 X X 0 0 0 BRIAN PAULHAMUS PAST CHAIR 2.00 X X 0 0 0 KATHLEEN CAMPBELL DIRECTOR 1.00 X 0 0 0 JR CONFER DIRECTOR 1.00 X 0 0 0 COLLEEN CROWLEY DIRECTOR 1.00 X 0 0 0 JOSEPH DUNLEAVY DIRECTOR 1.00 X 0 0 0 ASHLEY FEDEROFF DIRECTOR 1.00 X 0 0 0 GREG GALANTE DIRECTOR 1.00 X 0 0 0 MELINDA GOURLIE DIRECTOR 1.00 X 0 0 0 JAMIE JOHNSON DIRECTOR 1.00 X 0 0 0 BROOKS LUZIER DIRECTOR 1.00 X 0 0 0 JASON MADIGAN DIRECTOR 1.00 X 0 0 0 ANDREE PHILLIPS DIRECTOR 1.00 X 0 0 0 CHAD EBERHART CEO 50.00 X 130988 0 23927 AMY HOLZ CFO 50.00 X 92645 0 7415 223633 0 31342 1 0 1 0 SUSQUEHANNA AIR INNOVATIONS DBA COMFORT 6037 RTE 15N SELINSGROVE PA 17870 HVAC/BOILER REPAIRS 274595 1 42057 46485 287250 1134033 1509825 YOUTH DEVELOPMENT 624410 4023438 4023438 HEALTHY LIVING 624110 3454157 3454157 7477595 187392 187392 183260 60567 122693 122693 122693 53049 50 52828 7452 221 -7402 -7181 -7181 170461 46485 62363 108098 108098 MISCELLANEOUS INCOME 713990 47205 47205 SALE OF SPORTS ITEMS 713990 28026 28026 LOCKER RENTALS 713990 26821 26821 24640 24640 126692 9525114 7477595 0 537694 256010 256010 5073707 4625143 424099 24465 195481 179328 15261 892 241995 214180 26750 1065 398896 350468 46556 1872 18115 18115 33174 33174 11598 11598 194306 163142 30030 1134 64890 56749 7845 296 610491 508539 100097 1855 848263 754880 79686 13697 38991 20702 18289 36000 20651 15349 82243 56797 25446 118802 103726 14527 549 658964 539084 119880 219099 191297 26790 1012 CREDIT CARD/BANK FEES 106243 92761 12991 491 PROGRAM COSTS 92446 92446 EQUIPMENT / RENTAL MAIN 66850 39734 27116 BAD DEBTS 49709 32585 1212 15912 23764 9014 14750 9440037 8102515 1274282 63240 1600 555766 2366475 2063488 106833 46469 945136 142869 60360 60533 21569318 7306106 14297117 14263212 3525652 4556377 30844 4254488 4166362 25588505 25855076 416266 399351 179826 137588 2284014 2204396 19036 4133542 4145626 7032684 6886961 X 16198812 16282868 2357009 2685247 18555821 18968115 25588505 25855076 X 85077 341016 -13799 X X 0 1 X 1 0 X 660563 3174013 3301286 2380129 1509825 11025816 6384520 5052862 5776511 6553734 7477596 31245223 111841 130552 153422 110874 170461 677150 7156924 8357427 9231219 9044737 9157882 42948189 27828 132987 10011 10729 16129 197684 0 27828 132987 10011 10729 16129 197684 42750505 339187 320862 210985 265121 370652 1506807 339187 320862 210985 265121 370652 1506807 130636 83076 106212 116883 126692 563499 7626747 8761365 9548416 9426741 9655226 45018495 0.94960 0.94530 0.03350 0.03540 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: TRANSFER OF ASSETS AMOUNT: 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1551694 622598 288160 41450 2421002 1937429 16005 -360510 41230 1551694 1773542 20463 194606 51182 1937429 1701467 150363 163543 241831 1773542 1150770 328101 258659 36063 1701467 0.34000 0.66000 0.00000 0 0 212691 212691 17416004 4993091 12422913 628368 133190 495178 3303011 2179825 1123186 9244 9244 14263212 SECURITY DEPOSITS 7727 ASSETS HELD IN TRUST 34456 INTEREST SWAP RATE 43388 RIGHT OF USE ASSETS 4080791 4166362 OBLIGATIONS UNDER LEASE LIABILITY 4145626 4145626 X 9963663 341016 109131 450147 9513516 11598 11598 9525114 9551369 122930 122930 9428439 11598 11598 9440037 PART V, LINE 4: THE ASSOCIATION'S ENDOWMENT CONSISTS OF NUMEROUS INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, WHICH SUPPORT THE ASSOCIATION'S PROGRAMS AND SERVICES. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ASSOCIATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 (L)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509 (A)(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 HAS BEEN MET. MANAGEMENT HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2023 AND 2022. THE ASSOCIATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 60,567. FUNDRAISING EVENT EXPENSES 62,363. CHANGE IN VALUE OF INTEREST RATE SWAP -18,731. CHANGE IN VALUE OF NET ASSETS IN COMMUNITY FOUNDATION 4,932. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 62,363. RENTAL EXPENSES 60,567. PART V, LINE 4 TO PROVIDE ADDITIONAL SUPPORT TO FULFILL THE MISSION OF THE ORGANIZATION GOLF TOURNAMENT 31110 11750 19360 3500 1434 9026 LIVESTRONG PROGRAM 52779 24840 27939 596 4490 5074 7 79706 9895 69811 31725 163595 46485 117110 4096 5924 45825 55845 61265 X X X 0 0 0 0 0 0 0 0 0 CHAD EBERHART CEO 130988 0 0 0 0 0 11224 0 12703 0 154915 0 0 0 A LYCOMING COUNTY AUTHORITY 2016-01-13 4722578 CONSTRUCTION AND IMPROVEMENTS 0 0 0 A 2518182 4722578 4722578 2020 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 0 0 1 0 0 0 0 0 A 1 FORM 990, PART VI, SECTION A, LINE 6 OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY ANY MEMBER IN GOOD STANDING, 18 YEARS OR OLDER, HAS THE RIGHT TO CAST ONE VOTE, BUT DO NOT RECEIVE ANY DISTRIBUTIONS OF INCOME OR ASSETS FROM THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A 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 7B OUR ORGANIZATION IS A PUBLIC CHARITY OPEN TO ALL WITHOUT REGARD TO ABILITY TO PAY ANY MEMBER IN GOOD STANDING, 18 YEARS OR OLDER, HAS THE RIGHT TO CAST ONE VOTE ON ANY ITEM OF BUSINESS PROPERLY BEFORE THE MEMBERS FOR CONSIDERATION AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED IN DETAIL BY THE DIRECTOR OF FINANCE AND MANAGEMENT OF THE YMCA AND WAS THEN PROVIDED TO THE BOARD MEMBERS FOR REVIEW AND RESPONSE PRIOR TO SUBMISSION WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE YMCA BOARD'S EXECUTIVE COMMITTEE ANNUALLY REVIEWS ALL FORMS THAT ARE COMPLETED BY THE CORPORATE BOARD MEMBERS, BRANCH ADVISORY COUNCIL MEMBERS AND COMMITTEE MEMBERS. UPON REVIEW OF THE CONFLICT OF INTEREST FORMS, THE ORGANIZATION'S EXECUTIVE COMMITTEE TAKES APPROPRIATE ACTIONS AS NEEDED. ALL SUCH ACTIONS ARE REPORTED TO THE BOARD IN EXECUTIVE SESSION. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE, USING NATIONAL DATA AS PROVIDED BY THE YMCA OF THE USA (FOR A RANGE OF COMPENSATION DETERMINED BY BUDGET SIZE RESPONSIBILITY), AND USING BEST PRACTICES AS PROVIDED BY THE YMCA OF THE USA REGARDING THE PROCESS TO ENSURE THAT COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. THE COMMITTEE DOCUMENTS THEIR DECISION AND GIVES THE MEMO TO THE CFO FOR PROCESSING. THE CFO'S COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY THE CEO, USING NATIONAL DATA AS PROVIDED BY THE YMCA OF THE USA (FOR A RANGE OF COMPENSATION DETERMINED BY BUDGET SIZE RESPONSIBILITY), AND USING BEST PRACTICES AS PROVIDED BY THE YMCA OF THE USA REGARDING THE PROCESS TO ENSURE THAT THE COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN SWAP VALUE -18,731. CHANGE IN BENEFICIAL INTEREST 4,932. FORM 990, PART XII, LINE 2C: NO CHANGE IN EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.