2024-07-11T15:57:09-04:00 2023-08-31 223299874 BKC CPAS PC 39 STATE ROUTE 12 STE 2 FLEMINGTON NJ 08822 990 2022-09-01 237380624 HOPEWELL VALLEY YOUNG MEN'S CHRISTIAN ASSOCIATION HOPE 6097373048 62 SOUTH MAIN STREET PENNINGTON NJ 08534 DOUGLAS PSZCZOLKOWSKI CEO 6097373048 2024-07-11 true DOUG PSZCZOLKOWSKI XXX-XX-XXXX false DIANE TESTA CPA P01398867 9087827900 2024-07-11 2022 2023-04-26 12:10:37Z DOUGLAS PSZCZOLKOWSKI 62 SOUTH MAIN STREET PENNINGTON NJ 08534 1895181 false X WWW.HVYMCA.ORG X 1959 NJ TO BUILD A HEALTHY SPIRIT, MIND, AND BODY THROUGH PROGRAMS WHICH PROMOTE GOOD HEALTH, STRONG FAMILIES, YOUTH LEADERSHIP AND COMMUNITY DEVELOPMENT. 11 11 86 1796 0 963684 702654 911266 1118227 899 1015 33378 27237 1909227 1849133 45176 75034 0 664220 904704 0 122669 754450 478152 1463846 1457890 445381 391243 472508 821330 125226 82805 347282 738525 X TO BUILD A HEALTHY SPIRIT, MIND AND BODY THROUGH PROGRAMS WHICH PROMOTE GOOD HEALTH, STRONG FAMILIES, YOUTH LEADERSHIP AND COMMUNITY DEVELOPMENT. false false 734606 75034 1118227 YOUTH DEVELOPMENT: OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE ALL KIDS HAVE GREAT POTENTIAL AND DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS BEFORE/AFTER-SCHOOL OF HOPEWELL VALLEY, SUMMER CAMP REIGN, YMCA TEEN LEADERS, TEEN EXPLORERS, AND THE HOPEWELL VALLEY YOUTH ACTIVITY CENTER, OFFER A RANGE OF EXPERIENCES THAT ENRICH SOCIAL-EMOTIONAL, COGNITIVE AND PHYSICAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPATION POSSIBLE FOR MANY OF THE YOUNG PEOPLE WE ENGAGE. 43985 HEALTHY LIVING: THE YMCA IS COMMITTED TO IMPROVING AMERICA'S HEALTH AND WELL-BEING, COMMUNITY BY COMMUNITY. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, OVER 500 PEOPLE IN OUR COMMUNITY ARE RECEIVING THE SUPPORT, GUIDANCE AND RESOURCES THEY NEED TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND AND BODY. THIS IS PARTICULARLY IMPORTANT AS OUR NATION STRUGGLES WITH CHRONIC DISEASE AND OBESITY, FAMILIES WRESTLE WITH WORK/LIFE BALANCE AND INDIVIDUALS SEARCH FOR PERSONAL FULFILLMENT. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES AND INCOME LEVELS. 305271 SOCIAL RESPONSIBILITY: OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR OVER 90 YEARS. YMCA PROGRAMS, SUCH AS STEWARDS OF CHILDREN, MENTAL HEALTH FIRST AID, CPR, AND COMMUNITY FIRST AID, ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. 1083862 true true false false false false false false false false true false false false false true true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 0 0 86 true false false false false false true true false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true false false NJ X DOUGLAS PSZCZOLKOWSKI 6097373048 62 SOUTH MAIN STREET PENNINGTON NJ 08534 DOUGLAS PSZCZOLKOWSKI CEO 50.00 X 102117 0 0 SUZETTE BELDER-CARR SECRETARY 1.00 X X 0 0 0 JESSICA BROWN TRUSTEE 1.00 X 0 0 0 CARLY FERRARO TRUSTEE 1.00 X 0 0 0 THOMAS FINN FIRST VICE P 1.00 X X 0 0 0 DANIEL HANLEY TREASURER 1.00 X X 0 0 0 ANNEMARIE HOFACKER TRUSTEE 1.00 X 0 0 0 SHOBITA JOHN TRUSTEE 1.00 X 0 0 0 RYAN KENNEDY PRESIDENT 2.00 X X 0 0 0 HEATHER O'CONNELL TRUSTEE 1.00 X 0 0 0 ADRIENE PRESTI SECOND V PRE 1.00 X X 0 0 0 KATIE RIEWE TRUSTEE 1.00 X 0 0 0 102117 1 false false false 21955 575769 104930 702654 1370000 PROGRAM SERVICE FEES: 900099 618935 618935 1372000 PROGRAM SERVICE FEES: 900099 283597 283597 1340000 PROGRAM SERVICE FEES: 110390 110390 1371000 EARLY MORNING CARE TU 52756 52756 1300000 PROGRAM SERVICE FEES 33780 33780 18769 18769 1118227 1015 1015 73285 21955 46048 27237 1849133 1118227 1015 75034 75034 102117 75566 17360 9191 677527 501370 115180 60977 47742 35329 8116 4297 12791 9464 2175 1152 64527 47750 10970 5807 19650 19650 98132 72618 16683 8831 228 228 121335 89787 20627 10921 4771 3529 812 430 96754 71598 16448 8708 37983 28108 6457 3418 3765000 FINANCING COSTS:C 26781 19818 4553 2410 DUES AND SUBSCRIPTIONS 18657 13806 3172 1679 MISCELLANEOUS 17826 13192 3030 1604 PRINTING 12106 8958 2058 1090 23929 17707 4068 2154 1457890 1083862 251359 122669 580 580 433171 763194 1107 6906 4000 2000 137176 108526 13650 28650 20000 20000 472508 821330 37739 52757 87487 30048 125226 82805 X 239466 630709 107816 107816 347282 738525 472508 821330 X 391243 X X false true X true false X 48227 163245 176865 963684 702654 2054675 48227 163245 176865 963684 702654 2054675 2054675 3241 3625 768 899 1015 9548 2064223 2193482 0.99540 0.99080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25865 25865 82661 82661 28650 28650 28650 X 1820147 -28986 -28986 1849133 1849133 1428904 -28986 -28986 1457890 1457890 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION (ASU) TOPIC 740, ACCOUNTING FOR INCOME TAX PROVISIONS, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT, FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT HAS DETERMINED THAT IT IS MORE LIKELY THAN NOT, THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES, ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT EXPENSES 46,048 SPECIFIC ASSISTANCE -75,034 SCHEDULE D, PAGE 4, PART XI, LINE 4B ROUNDING 0 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT EXPENSES 46,048 SPECIFIC ASSISTANCE -75,034 GOLF OUTING 57515 3705 53810 46048 SPRING FOR Y 31550 18250 13300 1 6175 6175 95240 21955 73285 46048 46048 27237 false 1399999 FINANCIAL ASSISTA 75034 BOOK SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION HAS AN APPLICATION, WHICH REQUIRES COMPLETION ALONG WITH SUPPORTING DOCUMENTATION. THE ORGANIZATION ALSO TAKES INTO CONSIDERATION ANY EXTENUATING CIRCUMSTANCES. AFTER THE APPLICATION IS SUBMITTED AND THE FAMILY'S FINANCIAL SITUATION IS CONSIDERED, THE FINANCIAL ASSISTANCE IS DETERMINED BASED ON A SLIDING SCALE BASED ON THE FAMILY'S INCOME AND SIZE. APPLICANTS THEN RECEIVE A DETERMINATION LETTER WHICH MUST BE SIGNED AND RETURNED PRIOR TO ALLOCATION OF FINANCIAL ASSISTANCE. FORM 990, PAGE 2, PART III, LINE 4A YOUTH DEVELOPMENT: OUR YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. WE BELIEVE ALL KIDS HAVE GREAT POTENTIAL AND DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THAT'S WHY WE HELP YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH AND EDUCATIONAL ACHIEVEMENT. OUR YMCA PROGRAMS, SUCH AS BEFORE/AFTER-SCHOOL OF HOPEWELL VALLEY, SUMMER CAMP REIGN, YMCA TEEN LEADERS, TEEN EXPLORERS, AND THE HOPEWELL VALLEY YOUTH ACTIVITY CENTER, OFFER A RANGE OF EXPERIENCES THAT ENRICH SOCIAL-EMOTIONAL, COGNITIVE AND PHYSICAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPATION POSSIBLE FOR MANY OF THE YOUNG PEOPLE WE ENGAGE. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY THE OUTSIDE CPA FIRM, REVIEWED BY THE CEO AND PROVIDED TO THE GOVERNING BODY FOR REVIEW BEFORE IT IS SUBMITTED TO THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C PROCEDURE WHEN A CONFLICT OF INTEREST EXISTS: WHERE A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE YMCA SHALL NOT ENTER INTO THE PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT UNLESS THE BOARD OR COMMITTEE THEREOF HAS COMPLIED WITH THE FOLLOWING: A. THE CHAIRPERSON OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED CONTRACT, TRANSACTION OR ARRANGEMENT. B. AFTER EXERCISING DUE DILIGENCE, THE BOARD SHALL DETERMINE WHETHER THE Y CAN, WITH REASONABLE EFFORTS, GET A MORE ADVANTAGEOUS CONTRACT, TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY WITHOUT A CONFLICT OF INTEREST. C. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE Y'S "BEST INTEREST," FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, THE BOARD SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE CONTRACT, TRANSACTION OR ARRANGEMENT. PROCEDURE FOR VIOLATIONS OF THE POLICY: A. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE A SIGNIFICANT PERSON HAS FAILED TO COMPLY WITH THE DISCLOSURE REQUIREMENTS IN THIS POLICY, IT SHALL INFORM THE PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD THE PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSURE. B. IF, AFTER HEARING THE SIGNIFICANT PERSON'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THE SIGNIFICANT PERSON HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD CONSULTS WITH THE YMCA OF THE USA FOR ASSISTANCE IN THE HIRING AND COMPENSATION OF THE CEO. THIS ASSISTANCE INCLUDES THE USE OF A CEO CONSULTANT AS WELL AS A SALARY SURVEY OF THE CEO'S IN THE NORTHEASTERN REGION OF THE UNITED STATES FOR COMPARABLE COMPENSATION INFORMATION. A SUBCOMMITTEE OF THE BOARD OF DIRECTORS, ALL INDEPENDENT WITH RESPECT TO THE CEO, MAKES THE FINAL HIRING AND SALARY DECISIONS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 SPECIAL EVENT EXPENSES 46,048 SPECIFIC ASSISTANCE -75,034 ROUNDING 0 SPECIAL EVENT EXPENSES -46,048 SPECIFIC ASSISTANCE 75,034 FORM 990, PAGE 12, PART XII, LINE 2C THERE IS A COMMITTEE THAT ASSUMES THE RESPONSIBILITY OF OVERSEEING THE AUDIT AND THE FINANCIAL STATEMENT PREPARATION. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.