2024-07-24T15:15:53-05:00 2023-12-31 580692043 MAULDIN & JENKINS LLC 200 GALLERIA PKWY SE STE 1700 ATLANTA GA 303395946 990 2023-01-01 582203268 GEORGIA MOUNTAINS YOUNG MEN'S CHRISTIAN ASSOCIATION INC GEOR 7702979622 2455 YMCA DRIVE GAINESVILLE GA 30501 LANE WALBERG CEO 7702979622 2024-07-22 1 LANE WALBERG XXX-XX-XXXX 1 MARY JO ALEXANDER P00002534 7709558600 2024-07-22 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z GEORGIA MOUNTAINS YMCA LANE WALBERG CEO 2455 YMCA DRIVE GAINESVILLE GA 30501 5007710 0 X WWW.GAMOUNTAINSYMCA.ORG X 1996 GA THE YMCA, ("THE Y") IS A CAUSE-DRIVEN ORGANIZATION THAT IS FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING, AND FOR SOCIAL RESPONSIBILITY. 17 17 326 300 0 0 2381569 1317688 3231894 3423160 34 162246 18764 19909 5632261 4923003 0 0 0 0 2520579 2598169 0 0 96391 1803739 1953037 4324318 4551206 1307943 371797 12732467 12702199 3009979 2793149 9722488 9909050 X TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS, SERVICES AND RELATIONSHIPS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. 0 0 2354086 2323826 YOUTH DEVELOPMENT: NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. THE Y NURTURES THE POTENTIAL OF EVERY CHILD AND TEEN BY SUPPORTING THEIR UNIQUE YOUTH DEVELOPMENT JOURNEY THROUGH HOLISTIC PROGRAMMING. FROM CRADLE TO CAREER, THE Y PROVIDES ALL YOUTH WITH THE TOOLS AND RESOURCES THEY NEED TO SUCCEED IN LIFE. IN 2023, WE SERVED OVER 1,635 CHILDREN IN OUR SUMMER DAY CAMP, AFTER SCHOOL AND EARLY LEARNING PROGRAMS; 200 IN PARENT'S NIGHT OUT; 700 IN PRIVATE/GROUP SWIM LESSONS; AND 200 IN YOUTH SPORTS. 1086525 1099334 HEALTHY LIVING: IMPROVING THE NATION'S HEALTH AND WELL-BEING. THE Y AIMS TO IMPROVE THE NATION'S HEALTH AND WELL-BEING BY PROVIDING PROGRAMS AND ACTIVITIES THAT PROMOTE WELLNESS, REDUCE RISK FOR DISEASE AND HELP OTHERS RECLAIM THEIR HEALTH. THESE PROGRAMS AND EVERYTHING ELSE THE Y DOES ARE IN SERVICE OF MAKING US-OUR YS AND OUR COMMUNITIES BETTER. THE RESULT IS A COUNTRY THAT VALUES HEALTH AND COMMUNITIES THAT SUPPORT HEALTHY CHOICES. WE ALSO OFFER CONTINUED EVIDENCE BASED HEALTH INITIATIVES SUCH AS: LIVESTRONG AT THE YMCA - CANCER SURVIVOR PROGRAM, DIABETES PREVENTION PROGRAM AND ENHANCED FITNESS - CDC FALLS PREVENTION PROGRAM. IN 2023, THERE WERE 7,150 ACTIVE MEMBERS AND OVER 1,600 PEOPLE IN GROUP EXERCISE CLASSES. 389918 SOCIAL RESPONSIBILITY: GIVING BACK AND PROVIDING SUPPORT TO OUR NEIGHBORS. WE KNOW THAT WHEN WE WORK TOGETHER, WE MOVE INDIVIDUALS, FAMILIES, AND COMMUNITIES FORWARD. THE Y RESPONDS TO SOCIETY'S MOST PRESSING NEEDS BY DEVELOPING INNOVATIVE, COMMUNITY-BASED SOLUTIONS TO HELP THOSE IN NEED TO REACH THEIR FULL POTENTIAL. WE ARE ALSO COMMITTED TO INSPIRING A SPIRIT OF SERVICE BY UNITING INDIVIDUALS FROM ALL WALKS OF LIFE TO PARTICIPATE IN AND WORK FOR POSITIVE SOCIAL CHANGE.* PROVIDED 1,512 GRADE SCHOOL SWIM LESSONS* THROUGH GENEROUS Y MEMBERS AND OUR ANGEL TREE PROGRAM, SPONSORED OVER 115 CHRISTMASES FOR CHILDREN IN OUR COMMUNITY* DISTRIBUTED 500 BACKPACKS WITH SCHOOL SUPPLIES TO CHILDREN IN OUR COMMUNITY* WITH DONATIONS FROM COMMUNITY MEMBERS, WE PROVIDED $554,687 IN DIRECT FINANCIAL ASSISTANCE AND FUND MISSIONS IN OUR COMMUNITY* ENGAGE WITH LEGISLATORS THROUGH YMCA STATE ADVOCACY DAY TO INFLUENCE PUBLIC POLICY AROUND A RANGE OF SOCIAL ISSUES INCLUDING CHILD WELFARE, EDUCATION, AND PUBLIC HEALTH 3830529 1 1 0 0 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 326 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X THE ORGANIZATION 7702979622 2455 YMCA DRIVE GAINESVILLE GA 30501 BEN JARRARD BOARD CHAIR 3.00 X X 0 0 0 BRAD SMITH VICE CHAIR 3.00 X X 0 0 0 JEFF SIMS SECRETARY 1.00 X X 0 0 0 ANTHONY DYE FINANCE CHAIR 5.00 X 0 0 0 BRIAN HUGHS IMMEDIATE PAST CHAIR 1.00 X 0 0 0 WALT BOOTH DIRECTOR 1.00 X 0 0 0 DELL BRANSON DIRECTOR 3.00 X 0 0 0 BRAD BROWN DIRECTOR 1.00 X 0 0 0 ERIC DOVER DIRECTOR 1.00 X 0 0 0 HILLARY NEFF DIRECTOR 1.00 X 0 0 0 TATE O'ROUKE DIRECTOR 1.00 X 0 0 0 DON ORMSBEE DIRECTOR 1.00 X 0 0 0 WILL PEEPLES DIRECTOR 3.00 X 0 0 0 TODD PENNINGTON DIRECTOR 1.00 X 0 0 0 RUSTIN SMITH DIRECTOR 1.00 X 0 0 0 DREW STEWART DIRECTOR 1.00 X 0 0 0 DENNIS STOCKTON DIRECTOR 1.00 X 0 0 0 LANE WALBERG CEO 40.00 X 153000 0 13107 153000 0 13107 1 0 1 0 WOODY'S AGRICULTURAL SERVICES INC 504 HENDERSON ROAD CLEVELAND GA 30528 FIELD CONSTRUCTION 798267 1 1148397 169291 524 1317688 PROGRAM FEES 713940 2323826 2323826 MEMBERSHIPS 713940 1099334 1099334 3423160 108641 108641 11070 0 11070 11070 11070 23842 114470 9707 75000 14135 39470 53605 53605 REFUNDS, REIMBURSEMENT 900099 8839 8839 8839 4923003 3423160 0 182155 166107 157146 8961 2071062 1951917 68969 50176 75901 66613 7315 1973 112642 110362 321 1959 172457 151354 16619 4484 27100 27100 295402 216135 76536 2731 137134 34596 96370 6168 330596 307515 17311 5770 25559 24378 930 251 17959 15762 1730 467 86490 86490 443672 416234 20625 6813 124659 103218 19064 2377 SUPPLIES 278241 271620 5096 1525 REPAIRS AND MAINTENANCE 117423 108778 7110 1535 DUES AND SUBSCRIPTIONS 58859 47942 9716 1201 EQUIPMENT 6820 4105 2715 3123 3123 4551206 3830529 624286 96391 1847112 282717 1700885 2712520 253370 7000 43252 34621 106146 42136 15058268 5939696 8261234 9118572 520468 504633 12732467 12702199 165605 166469 123484 108591 2697059 2505807 23831 12282 3009979 2793149 X 8815925 9892135 906563 16915 9722488 9909050 12732467 12702199 X 371797 64765 -250000 X X 0 1 X 1 1 1 X 312137 1076145 1385373 2381569 1317688 6472912 3275240 2315393 2962715 3231894 3423160 15208402 3587377 3391538 4348088 5613463 4740848 21681314 11900 24158 36058 0 11900 24158 36058 21645256 20738 16653 19480 35780 119711 212362 20738 16653 19480 35780 119711 212362 16925 8839 25764 3608115 3408191 4367568 5666168 4869398 21919440 0.98750 0.99330 0.00970 0.00520 X SCH A PART I THE FILING ORGANIZATION'S DETERMINATION LETTER SPECIFIES THAT THE ORGANIZATION IS PUBLICLY SUPPORTED UNDER SEC 170(B)(1)(A)(VI). HOWEVER THE ORGANIZATION ALSO QUALIFIES UNDER SEC 509(A)(2) AND THAT IS HOW THE ORGANIZATION IS CHOOSING TO COMPLETE SCH A PART III. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2125000 2125000 12006905 5279906 6726999 801322 585522 215800 125041 74268 50773 9118572 LEASE LIABILITY 12282 12282 X 4987768 64765 64765 4923003 0 4923003 4801206 250000 250000 4551206 0 4551206 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS ALSO DETERMINED THAT THE ORGANIZATION IS NOT A PRIVATE FOUNDATION AS DEFINED BY SECTION 509(A)(1) OF THE CODE. FASB ASC 740, INCOME TAXES (ASC 740), REQUIRES THE USE OF A TWO-STEP APPROACH FOR RECOGNIZING AND MEASURING TAX BENEFITS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND DISCLOSURES REGARDING UNCERTAINTIES IN INCOME TAX POSITIONS. ONLY TAX POSITIONS THAT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD MAY BE RECOGNIZED. MANAGEMENT DOES NOT BELIEVE THAT THE ORGANIZATION HAS ANY MATERIAL UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2023 AND 2022. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNCOLLECTIBLE PRIOR YEAR PLEDGES 250,000. X X X X X 0 0 0 0 0 0 0 0 0 LANE WALBERG CEO 153000 0 0 0 0 0 13107 0 0 0 166107 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED BY THE ALL BOARD MEMBERS, CEO AND CFO BEFORE IT IS SUBMITTED. THIS IS ACCOMPLISHED ELECTRONICALLY. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE PRESIDENT OF THE ASSOCIATION SENDS A COPY OF THE CONFLICT OF INTEREST POLICY AND QUESTIONNAIRE TO EACH DIRECTOR, OFFICER, AND SELECTED EMPLOYEES. INDIVIDUALS MUST COMPLETE AND SIGN THE FORM AND RETURN IT TO THE PRESIDENT. FORM 990, PART VI, SECTION B, LINE 15 ONE OF THE KEY PERFORMANCE FACTORS AMONG BEST PRACTICES FOR HUMAN RESOURCES ORGANIZATIONS IS THE MONITORING, CONTROLLING, AND ADMINISTRATION OF COMPENSATION POLICIES, PROCESSES, AND PROGRAMS. IN THE GEORGIA MOUNTAINS YMCA, OUR COMPENSATION PROGRAM, POLICIES, AND PROCEDURES ARE DESIGNED TO ENSURE: - COMPETITIVE SALARIES - PROVIDE EQUAL PAY FOR EQUAL WORK WITHOUT REGARD TO SEX, RACE, RELIGION, OR ETHNIC DIFFERENCES - PROVIDE A STRUCTURED JOBS-GRADE SYSTEM BASED ANALYSIS AND BEST PRACTICES - ANNUAL SALARY SURVEY REVIEWS AND PROGRESSIVE REGIONAL SALARY ANALYSIS IN PROVIDING DIRECTION ON COMPENSATION PLANNING, MERIT POOL DEVELOPMENT, AND JOB VALUING. - CONSIDER COLA IMPACTS REGARDING ANY ADJUSTMENTS REQUIRED BASED ON COST OF LIVING, JOB MARKET VALUES, SKILLS AND TECHNICAL JOB REQUIREMENTS ON JOB CHANGES AND/OR ENHANCEMENTS. IN ADDITION TO OUR STRUCTURED COMPENSATION PRACTICES, THE GEORGIA MOUNTAINS YMCA'S COMPENSATION PHILOSOPHY IS A "PAY FOR PERFORMANCE" POLICY. WE CONTINUE TO STRIVE TO REWARD TOP PERFORMERS AND TO ENCOURAGE IMPROVED PERFORMANCE AND SKILLS DEVELOPMENT IN RELEVANT AREAS AND TECHNICAL KNOWHOW AND SKILL. JOB GRADES ARE ESTABLISHED SO THAT SALARY RANGES REFLECT THE JOB'S VALUE TO THE ORGANIZATION AS WELL AS TO REFLECT IMPACT OF RELATED WORK TO THE OVERALL SUCCESS OF OUR ORGANIZATION. IT SHOULD BE NOTED THAT PART OF THE COMPENSATION FOR FULL TIME EMPLOYEES ARE THE BENEFITS PROVIDED IN SUCH AREAS AS HEALTH INSURANCE, DENTAL INSURANCE, LIFE INSURANCE, VACATION TIME, AND PERSONAL PAID TIME OFF FOR OBSERVED HOLIDAYS. IN ADDITION, BENEFIT DOLLARS ARE PROVIDED TO SUPPORT LEARNING AND DEVELOPMENT FOR JOB AND CAREER GROWTH. KEY COMPONENTS TO OUR PROCESS INCLUDE: - CONSISTENCY IN POLICY APPLICATION - TIMELY SURVEYS AND SALARY REVIEWS ON AN ANNUAL BASIS - JOB DESCRIPTIONS THAT FULLY REFLECT NEEDED TECHNICAL AND PROFESSIONAL SKILLS AS WELL AS POSITION VALUE TO THE ORGANIZATION - APPLICATION OF RE-EVALUATION PROCESSES REGARDING JOB CATEGORIES, AND JOB FAMILIES BASED ON RELATED IMPACT AND CHANGING NEEDS OF OUR ORGANIZATION. - MAINTENANCE OF AN EXEMPT AND NON-EXEMPT, AND EXECUTIVE JOB STRUCTURES. - ADHERENCE TO OUR "PAY FOR PERFORMANCE' PRACTICES. - CONSISTENT REWARDS FOR ADVANCEMENT OF RELEVANT TECHNICAL SKILLS AND THE FURTHER DEVELOPMENT OF ASSOCIATES - RECOGNITION OF EXTERNAL ECONOMIC PRESSURES THAT CAN AND DO IMPACT OUR EMPLOYEES AND THE ORGANIZATION AS A WHOLE - THE VALUES OF FAIRNESS ARE THE FOUNDATION OF OUR PAY PHILOSOPHY COUPLED WITH STRONG ADHERENCE TO CONSISTENCY OF BEST PRACTICES IN ADMINISTRATING OUR "PAY FOR PERFORMANCE" COMPENSATION PLAN FORM 990, PART VI, SECTION C, LINE 18 AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: UNCOLLECTIBLE PRIOR YEAR PLEDGES -250,000. FORM 990, PART XII, LINE 2C: FOR THE YEAR ENDED 12/31/2022, THE ORGANIZATION UTILIZED A NEW ACCOUNTING FIRM FOR AUDITING AND TAX SERVICES.