2025-06-16T08:06:07+00:00 2024-12-31 611064249 Deming Malone Lifesay & Ostroff 9300 Shelbyville Road Suite 1100 Louisville KY 402225187 990 2024-01-01 610444843 the Young Men's Christian Association of Greater Louisville Inc YOUN 5025879622 545 S 2nd Street Louisville KY 40202 Josh Zimmerman CFO / VP of Finance 5025879622 2025-06-16 true Christine N Koenig P01022180 5024269660 2025-06-16 2024 2025-03-06 01:10:19Z Josh Zimmerman 545 S 2nd Street Louisville KY 40202 82624403 false X ymcalouisville.org X 1853 KY See Schedule O 35 35 2856 2730 71066 -222634 21396060 11425761 37898524 41198250 1878352 2870246 2952538 1706282 64125474 57200539 21540 111836 0 27234012 30308312 0 760159 25431791 25508977 52687343 55929125 11438131 1271414 126289123 127388601 20289117 18695578 106000006 108693023 The YMCA of Greater Louisville is a mission-based organization of people of all ages, faiths & abilities, all working side-by-side to ensure that everyone has the opportunity to live life to its fullest. Our mission is to put Christian principles into practice through programs that build healthy spirit, mind, and body for all. The YMCA is committed to strengthening communities we serve through the delivery of programs and services in three areas: Youth Development, Healthy Living and Social Responsibility. We believe that lasting personal and social change can only come about when we work together to invest in our kids, our health and our neighbors. At the root of our Movement is our commitment to character development embodied in the Y's core values of caring, honesty, respect and responsibility; everything we do stems from this. With the help of our community's contributions, we provide financial assistance to those who are in need of YMCA programs and services. false false 22260936 22485925 Healthy Living- improving the Greater Louisville community's health and well-being means building healthy spirit mind and body for all. The YMCA is a leading voice on health and well-being. We bring families closer together, encourage good health, and foster connections through fitness, sports, character development and shared interests. YMCA health enhancement programs are medically based and stress the value of prevention through balanced efforts of good exercise habits, and overall health including proper nutrition, stress management and health education. This is particularly important as our nation struggles with an obesity crisis, families struggle with work/life balance and individuals search for personal fulfillment. Our programs are family oriented and offered at affordable fees, with financial assistance for those that are unable to pay the full fees. The YMCA provides a variety of programs that assist our community with attaining healthier habits and includes adventure guides, family camps, fitness classes, CPR and First Aid, lifeguard training, starter fitness programs, aquatic exercise, sports and swim lessons for adults, indoor cycling and senior social groups. The nature of these programs is to promote one's own self-worth by emphasizing skill acquisition & development, safety, cooperation and self-confidence, leadership & teamwork. 21154663 13133232 Youth Development- nurturing the development of every child and teen means we believe that all children deserve the opportunity to discover who they are and to foster growth and development of not only the child but also the family. We help young people cultivate the skills, values and relationships that lead to positive behaviors, better health and educational achievement. Our YMCA programs such as before/after school child care, child watch, preschool child development centers, achievers, youth sports, swim lessons, day & resident camps offer variety and a wide range of experiences to help foster social and emotional learning. Parents play an important role in programs such as child care. As such, social events are scheduled at appropriate times to include interaction with and between the children and their parents. 6410419 111836 6656465 Social Responsibility - the YMCA has been listening and responding to the Louisville community's most critical social needs since 1853. The YMCA supports our community through programs such as housing for runaway and homeless youth at our YMCA Safe Place Services branch, permanent housing for men trying to break out of the cycle of homelessness at our Chestnut Street YMCA branch, and teaching Safety Around Water, a drowning prevention initiative, to children. With these programs, we deliver training, resources and support to empower our neighbors to produce change, bridge gaps and overcome obstacles. The outreach shelter and counseling services offered at YMCA Safe Place Services enable teens that may come from abusive homes or struggle with chemical dependency a "Safe Place" to land. Here, youth are provided emergency shelter, individual and family counseling, opportunities for spiritual activities, and life skills learning sessions that aim at healing and re-uniting families. Street outreach and programs directed toward children of incarcerated parents -YNOW (YMCA's New Outlook Within) provide mentors and peer education groups that stress problem prevention and personal fitness to families in crisis. Services are offered as a form of financial assistance to assist these youth since YMCA Safe Place is the only 24 hour free, crisis shelter for teens and the only free care-based intensive case management and family mediation program for teens and their parents in this community. 49826018 true true false false false false false false true true true false false false true true false true false false false false false false true false false true false true true false false false false false false false false false false false false false false false true true true false false true 209 0 true 2856 true true true false false false false true true false false false false false false X 35 35 false false false false false false false true true false true true true true true true true true true true false false IN KY X X YMCA of Greater Louisville Inc 5025879622 545 South Second St Louisville KY 40202 Debbie Wesslund Secretary 1.0 X X 0 0 0 Howard Holloman Jr Board Chair 1.0 X X 0 0 0 Mary McKinley Treasurer 1.0 X X 0 0 0 Andy Powell Director 1.0 X 0 0 0 Betty Kinzer Director 1.0 X 0 0 0 Bradley Smith Director 1.0 X 0 0 0 Carrye Jones Director 1.0 X 0 0 0 Charles Neal Director 1.0 X 0 0 0 Cheryl Bruner Director 1.0 X 0 0 0 Chip Cosby Director 1.0 X 0 0 0 Doug Butcher Director 1.0 X 0 0 0 Dwayne Compton Director 1.0 X 0 0 0 Gaylee Gillim Director 1.0 X 0 0 0 Greg Demuth Director 1.0 X 0 0 0 Heather Bell Director 1.0 X 0 0 0 J McFerran Barr Director 1.0 X 0 0 0 Jacquelynn Russell Director 1.0 X 0 0 0 James R Allen Director 1.0 X 0 0 0 Jennifer Nachreiner Director 1.0 X 0 0 0 Joseph A Paradis III Director 1.0 X 0 0 0 Katie Tate Director 1.0 X 0 0 0 Kimberly Frierson Director 1.0 X 0 0 0 Mike Zufall Director 1.0 X 0 0 0 Robert L Hook Jr Director 1.0 X 0 0 0 Robert W Rounsavall III Director 1.0 X 0 0 0 Ryan Sienkowski Director 1.0 X 0 0 0 Shayne Brill Director 1.0 X 0 0 0 Stephen James Director 1.0 X 0 0 0 Steve Sexton Director 1.0 X 0 0 0 Tim Findley Director 1.0 X 0 0 0 Timothy M Nall Director 1.0 X 0 0 0 Tracy Roberts Director 1.0 X 0 0 0 Tricia Burke Director 1.0 X 0 0 0 Vinay K Polepalli Director 1.0 X 0 0 0 Wendy Dant Chesser Director 1.0 X 0 0 0 Gary A Cobbs President 40.0 15.0 X 318996 0 69970 Josh Zimmerman VP of Finance 40.0 15.0 X 143002 0 48929 Richard S Tarver President (Retired) 40.0 15.0 X 46005 0 8831 Freddie Brown Jr Branch Executive Director 50.0 X 152879 0 29396 Jeffrey Jaehnen Branch Executive Director 50.0 X 155800 0 63619 Laura Lewter Branch Executive Director 50.0 X 151755 0 47691 Laurie Padilla Branch Executive Director 50.0 X 136278 0 20531 Ryan Kingery Vice President of Information Technology 50.0 X 173370 0 28869 1278085 0 317836 17 false true false Louisville Mechanical Services 11121 Plantside Dreive Louisville KY 40299 HVAC Maintenance 1224160 HMC Service Co 6909 Enterprise Dr Lousiville KY 40214 HVAC Maintenance 446410 Current360 Inc 137 W Muhammad Ali Blvd Ste 200 Louisville KY 40202 Marketing 401094 Coverall Service Co-Louisville 13257 OBannon Station Way Louisville KY 40222 Janitorial 391270 Aquatics Construction & Services 10812 Blue Lick Road Louisville KY 40229 Construction 387183 21 48324 0 17883 0 7674043 3685511 500 11425761 Healthy Living 624110 21912897 21912897 Youth Development 624110 12798529 12798529 Social Responsibility 624110 6486824 6486824 0 0 0 0 41198250 2678752 2678752 473383 473383 0 473383 473383 25516005 25324511 191494 0 191494 191494 82449 17883 83167 -718 -718 170681 16186 154495 154495 CONTRACT SERVICES 561000 793192 793192 PARKING LOT 531190 156245 0 71066 85179 MISCELLANEOUS 900099 129685 129685 0 0 0 0 1079122 57200539 42275622 71066 3428090 111836 111836 0 0 595541 595541 25410295 23564554 1499292 346449 1507401 1335255 131596 40550 843932 733372 80835 29725 1951143 1778712 146225 26206 28655 28655 84950 84950 120685 120685 0 0 0 0 1120716 1045456 34681 40579 5688510 5306408 352717 29385 1095127 30111 1027037 37979 7195130 7102458 91174 1498 739265 666397 63086 9782 519450 338293 64556 116601 601162 601162 510368 482591 27777 0 4550780 4218923 331857 1673163 1575832 94000 3331 CONTRACT SERVICES 1410366 812087 520455 77824 MEMBERSHIP DUES 70067 52434 17383 250 MISCELLANEOUS 100583 70137 30446 0 0 0 0 55929125 49826018 5342948 760159 4208 4208 12949186 11158106 1332608 810503 760070 546745 0 0 0 0 17927966 17927966 5460 10121 719834 1571939 116169162 70209831 45915181 45959331 45082159 48196296 0 0 1592451 1203386 126289123 127388601 3007134 3749731 657773 422201 12672190 11780341 219690 193823 0 0 2666585 2153667 0 0 1065745 395815 20289117 18695578 X 92883153 103207633 13116853 5485390 106000006 108693023 126289123 127388601 X 1271414 1353584 68019 X false true true true true X 9277275 12131453 13692106 9076228 11425761 55602823 22232281 27373702 35018421 38416827 42291808 165333039 395511 535035 196672 217595 85179 1429992 0 0 31905067 40040190 48907199 47710650 53802748 222365854 0 0 0 46125 43200 89325 0 0 0 0 0 0 0 0 0 46125 43200 89325 222276529 395511 535035 962168 2065784 3152135 7110633 0 395511 535035 962168 2065784 3152135 7110633 0 0 0 0 0 0 0 32300578 40575225 49869367 49776434 56954883 229476487 0.96862 0.97941 0.03 0.02 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 6390482 896483 326203 6960762 5481500 932107 23125 6390482 6723182 -1325424 -83742 5481500 6051129 948623 276570 6723182 5345283 0 965701 259855 6051129 0.8 0.2 0.0 true false 9815601 7729694 90784332 56935262 33849070 206203 153176 53027 15199229 11035486 4163743 163797 163797 45959331 Federal Income Taxes Refundable advance 120500 Operating lease obligations 275315 395815 X 58548093 1353584 30450 68019 1452053 57096040 120685 -16186 104499 57200539 55855076 30450 16186 46636 55808440 120685 0 120685 55929125 Schedule D, Part IV, Line 2b Explanation of escrow agreement The Organization is the custodian of scholarship funds. Schedule D, Part V, Line 4 Intended uses of endowment funds THE YMCA'S ENDOWMENT FUNDS CONSIST OF INVESTMENTS HELD IN VARIOUS INSTITUTIONS INVESTMENT ACCOUNTS. THESE INVESTMENTS CONSIST OF BOARD DESIGNATED FUNDS AND PERMANENTLY RESTRICTED FUNDS. THE BOARD DESIGNATED ENDOWMENT FUNDS ARE FOR FUNDING THE FUTURE OPERATIONS OF THE YMCA. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization is exempt from federal, state and local income taxes as a not-for-profit organization as described under Internal Revenue Code Section 501(c)(3). The Organization file's informational tax returns in the U.S. federal jurisdiction and with the Kentucky Office of the Attorney General. However, income from certain activities not directly related to the Organization's tax-exempt purpose may be subject to taxation as unrelated business income. As of December 31, 2024, the Organization did not have any accrued interest or penalties related to income tax liabilities, and no interest or penalties have been charged to operations for the years then ended. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Derivative financial instrument - 65112 Gain on Unemployment Trust - 2907 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Cost of Goods Sold - -16186 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Cost of Goods Sold - 16186 Black Achievers 91032 16279 74753 1665 52813 20275 Together for Teens 9300 1604 7696 400 7296 718 0 100332 17883 82449 2065 60109 20993 83167 -718 true YMCA Blue Ridge Assembly 84 Blue Ridge Circle Black Mountain NC 28711 560532130 501(c)3 11100 To provide storm releif and annual campaign contributions National Safe Place Inc 545 S 2nd Street Louisville KY 40202 204343628 501c(3) 88496 8640 Fair Market Value Operational Office Space To support operations 2 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The contributions are to the YMCA Blue Ridge Assembly for storm relief. The YMCA Blue Ridge Assembly provides reports on how these funds are spent. The contributions to National Safe Place, Inc are used for operational support. The YMCA monitors the financial statements of National Safe Place, Inc to ensure proper use of funds. X X false false false false false false false false false Gary A Cobbs President 309096 0 0 0 9900 0 23115 0 46855 0 388966 0 0 0 Josh Zimmerman VP of Finance 139002 0 4000 0 0 0 14760 0 34169 0 191931 0 0 0 Ryan Kingery Vice President of Information Technology 169870 0 3500 0 0 0 8491 0 20378 0 202239 0 0 0 Jeffrey Jaehnen Branch Executive Director 151800 0 4000 0 0 0 36499 0 27120 0 219419 0 0 0 Freddie Brown Jr Branch Executive Director 148879 0 4000 0 0 0 3163 0 26233 0 182275 0 0 0 Laura Lewter Branch Executive Director 148255 0 3500 0 0 0 29900 0 17791 0 199446 0 0 0 Laurie Padilla Branch Executive Director 133278 0 3000 0 0 0 4550 0 15981 0 156809 0 0 0 A Recreational Refunding Revenue Bond 610197400 000000000 2015-05-22 2676648 Recreational Refunding Revenue Bond with Republic Bank and Trust false false false B Recreational Refunding Revenue Bond 610197400 000000000 2015-05-22 5191042 Recreational Refunding Revenue Bond with Republic Bank and Trust false false false C Recreational Revenue Refunding Bond 610197400 000000000 2015-05-22 5670677 Recreational Refunding Revenue Bond with Republic Bank and Trust false false false A 1758026 0 2676648 0 0 0 0 0 2676648 0 0 2015 true false true true B 0 0 5191042 0 0 0 0 0 0 5191042 0 0 2015 true false true true C 5670677 0 0 0 0 0 0 5670677 0 0 2015 true false true true A false false false false false false 0.0 0.0 0.0 false false 0 false false B false false false false false false 0.0 0.0 0.0 false false 0 false false C false false false false false false 0.0 0.0 0.0 false false 0 false false A false false true false true true Republic Bank and Trust 10.5 false false false 0 false false false B false false true false true true Republic Bank and Trust 15.5 false false false 0 false false false C false false true false true true Republic Bank and Trust 20.0 false false false 0 false false false A false B false C false Form 990, Part III, Line 1 The YMCA of Greater Louisville is a mission-based organization of people of all ages, backgrounds, faiths & abilities - all working side-by-side to ensure that everyone has the opportunity to live life to its fullest. Our mission is to put Christian principles into practice through programs that build healthy spirit, mind, and body for all. The YMCA is committed to strengthening communities we serve through the delivery of programs and services in three areas: Youth Development, Healthy Living and Social Responsibility. We believe that lasting personal and social change can only come about when we work together to invest in our kids, our health and our neighbors. At the root of our Movement is our commitment to character development embodied in the Y's core values of caring, honesty, respect and responsibility; everything we do stems from this. With the help of our community's contributions, we provide financial assistance to those who need of YMCA programs and services. Form 990, Part VI, Line 11b Review of form 990 by governing body Form is emailed to Board and asked for any questions or clarifications by due date. Having due date passed with no questions or concerns, Form 990 is filed. Form 990, Part VI, Line 12c Conflict of interest policy THE BOARD MINUTES DETAIL WHEN A MEMBER IS ABSTAINING FROM VOTING DUE TO A CONFLICT OF INTEREST. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Executive Committee (EC) of the Association Board serves as the Review and Compensation Committee. There is no independent compensation consultant other than what the YMCA North American Network (YNAN) uses and our EC does not use that resource at any significant level here. The EC is provided with comparative data from the YNAN including their independent consultant review and the South Metro Group and any local comparative studies purchased through local means. The committee then filters through their own experiences for local benchmarking. There is no written employment contract, the CEO serves "at-will". Modifications to compensation to CEO are accompanied by documentation from Board Chair and passed to personnel files. The EC also reviews salaries and makes recommended merits for Sr. Mgmt Team. The EC reviews an Executive Letter from the CEO and uses a 360 degree tool compiled by the Board Chair. The Board Chair reviews the results of the evaluation with the CEO. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE EXECUTIVE COMMITTEE (EC) OF THE ASSOCIATION BOARD SERVES AS THE REVIEW AND COMPENSATION COMMITTEE. THERE IS NO INDEPENDENT COMPENSATION CONSULTANT OTHER THAN WHAT THE YMCA NORTH AMERICAN NETWORK (YNAN) USES AND OUR EC DOES NOT USE THAT RESOURCE AT ANY SIGNIFICANT LEVEL HERE. THE EC IS PROVIDED WITH COMPARATIVE DATA FROM THE YNAN INCLUDING THEIR INDEPENDENT CONSULTANT REVIEW AND THE SOUTH METRO GROUP AND ANY LOCAL COMPARATIVE STUDIES PURCHASED THROUGH LOCAL MEANS. THE COMMITTEE THEN FILTERS THROUGH THEIR OWN EXPERIENCES FOR LOCAL BENCHMARKING. THERE IS NO WRITTEN EMPLOYMENT CONTRACT, THE CEO SERVES "AT-WILL". MODIFICATIONS TO COMPENSATION TO CEO ARE ACCOMPANIED BY DOCUMENTATION FROM BOARD CHAIR AND PASSED TO PERSONNEL FILES. THE EC ALSO REVIEWS SALARIES AND MAKES RECOMMENDED MERITS FOR SR. MGMT TEAM. THE EC REVIEWS AN EXECUTIVE LETTER FROM THE CEO AND USES A 360 DEGREE TOOL COMPILED BY THE BOARD CHAIR. THE EC MAKES THE FINAL REVIEW AND COMPENSATION DECISIONS IN "EXECUTIVE SESSION" ABSENT OF ANY STAFF. THE BOARD CHAIR REVIEWS THE RESULTS OF THE EVALUATION WITH THE CEO. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS OF THE ORGANIZATION AND THE CONFLICT OF INTEREST POLICY are AVAILABE TO THE PUBLIC UPON REQUEST. THE ARTICLES OF INCORPORATION ARE ALSO AVAILABLE THROUGH THE SECRETARY OF STATE'S WEBSITE. THE ANNUAL FINANCIAL STATEMENT AUDIT AND FORM 990 AND 990T ARE PROVIDED TO THE PUBLIC THROUGH THE ORGANIZATION'S WEBSITE. 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 XI, Line 9 Other changes in net assets or fund balances Change in fair value of derivative financial instruement - 65112; Loss on unemployment reserve - 2907; NATIONAL SAFE PLACE INC 545 S 2nd Street LOUISVILLE KY 40222 204343628 SERVICES TEENS IN CRISIS AND SHELTERS, NATIONALLY, FOR RUNAWAY TEENS. KY 501(c)(3) 7 YMCA OF GREATER LOUISVILLE INC true Health Equity Partner Properties Inc 545 S 2nd Street Louisville KY 40222 821363885 Develop, construct, equip, and lease the project for use as Republic Bank Foundation YMCA KY 501(c)(3) Type II YMCA of Greater Louisville Inc true false true false false false false false false false false true false false false true false true true false National Safe Place Q 497942 Management Contract Health Equity Partners K 575563 Cash National Safe Place B 88496 Cash