2025-06-18T08:48:25-05:00 2024-12-31 311119890 Barnes Dennig & Co LTD 150 East Fourth Street Cincinnati OH 45202 990 2024-01-01 310537178 Young Mens Christian Association of Greater Cincinnati YOUN 5136512100 1105 Elm Street Cincinnati OH 45202 Stephen J Pohlman Chief Financial Officer 5136512100 2025-06-16 1 1 Paula Hume P00537516 5132418313 2025-06-16 2024 2025-03-06 01:10:19Z Jorge Perez 1105 Elm Street Cincinnati OH 45202 73331851 0 X cincinnatiymca.org X 1853 OH The mission of the YMCA of Greater Cincinnati is to put Christian principles into practice through programs that build healthy spirit, mind and body for all. Counting members and program participants, the Y reaches more than 109,000 people annually with 10 membership locations, 25 before and after school child care sites in 20 school districts, and four early learning centers across Hamilton, Highland, Clermont, Boone, Kenton, and Campbell counties. The Y provides programs and services that nurture the potential of individuals and families, promote healthy living and foster a sense of social responsibility. Every day, we work to make sure that everyone, regardless of age, income, or background, has the opportunity to become healthier, more confident, and secure. Financial assistance, supported by our generous Annual Campaign donors and partners, enables the Y to provide membership and program scholarships to more than 23,000 people in the Greater Cincinnati area. 34 34 2277 4120 0 0 21101722 12613853 28145341 30502185 1897335 2622737 42504 107215 51186902 45845990 21400 23000 0 0 25273101 26016842 0 0 849970 18592330 18781321 43886831 44821163 7300071 1024827 98654630 102039986 16456097 16180516 82198533 85859470 X The mission of the YMCA of Greater Cincinnati is to put Christian principles into practice through programs that build healthy spirit, mind and body for all. Counting members and program participants, the Y reaches more than 109,000 people annually with 10 membership locations, 25 before and after school child care sites in 20 school districts, and four early learning centers across Hamilton, Highland, Clermont, Boone, Kenton, and Campbell counties. The Y provides programs and services that nurture the potential of individuals and families, promote healthy living and foster a sense of social responsibility. Every day, we work to make sure that everyone, regardless of age, income, or background, has the opportunity to become healthier, more confident, and secure. Financial assistance, supported by our generous Annual Campaign donors and partners, enables the Y to provide membership and program scholarships to more than 23,000 people in the Greater Cincinnati area. 0 0 20187739 8000 13960492 Youth Development: Our YMCA is committed to nurturing the potential of every child and teen. We believe that all kids deserve the opportunity to discover who they are and what they can achieve. That is 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 child care, day and specialty camp programs, resident camp, arts and humanities, and 21st century learning offer a range of experiences that enrich cognitive, social, physical and emotional growth. As one of the largest providers of child development services in the Greater Cincinnati area, the YMCA is acting on its commitment to support family life, as a core education program for the future. Focusing on the diversity of the community, two infant sites, 10 early learning programs, fifteen 21st century learning sites, and 25 before and after school programs together provide a safe, educational, and enriching environment for 2,500 children each week. Like all Y programs, child care is open to all, with financial assistance available. The YMCA provides financial assistance to needy families to help defray the cost of participation. A major portion of the cost of child care program expenses, over related revenue in this area, is covered by government grants and contributions. In 2024, over 2,000 children and teens enjoyed amazing experiences at 9 summer day camp locations including Camp Ernst. An excellent option for working parents, many families find this character-building time as important as a critical source of summer child care. At Camp Ernst, 420 children and teens participated in the Summer Day camp program. Traditional summer overnight camp programs served 3790 children and teens, and non-summer sessions at camp served 1499 individuals. 15825722 16290096 Healthy Living : 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, fun and shared interests. As a result, 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 an obesity crisis, families struggle with work/life balance and individuals search for personal fulfillment. YMCA membership engages over 102,000 individuals annually, providing an inclusive approach to connectedness among families and individuals in our community through youth and adult sports, education, and wellness programming. YMCA programs are open to the general public with options for scholarship funding. A YMCA membership provides access to information, facilities, and programs. The YMCA encourages a healthy lifestyle that connects people for healthier and happier living from family yoga to toddler swim instruction to April Pools Day. The YMCA provided opportunities to develop healthy lifestyles to youth and adults, serving over 6,900 individuals in swim lessons, and 4,600 in youth sports. 2081106 15000 301315 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. YMCA programs, such as Achievers, Senior programs, and Togetherhood are examples of how we deliver training, resources and support that empower our neighbors to effect change, bridge gaps and overcome obstacles. We engage YMCA members, participants and volunteers in activities that strengthen our community and pave the way for future generations to thrive. Over 4,000 individuals volunteered for the Y, serving over 95,000 hours to strengthen community and support the YMCA. The YMCA Achievers program, a college readiness and career exploration program which provides teens with the essential tools to pursue higher education and to identify different career opportunities, served 45 teens. The YMCA's Music Resource Center provided music production and enrichment activities to 250 youth in the area, and provided approximately 280 music lessons. The YMCA managed and provided programs for 4 senior centers, serving over 1,700 seniors, providing an outlet for physical, social and emotional health, daily meals, and day trips. Leaders Club, a teen character and leadership development program organized for the purpose of providing knowledge, training and experiences to teens so that they become strong leaders in their communities, fosters a spirit of service others and to shapes a healthy lifestyle in Mind, Body and Spirit, had 9 teens participate in 2024. 38094567 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 106 0 1 2277 1 0 0 0 0 0 0 0 0 0 0 0 0 X 34 34 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH KY X Stephen J Pohlman 5136512100 1105 Elm Street Cincinnati OH 45202 Abijita Debata Member - Start 09/24 2.00 X 0 0 0 Amy Thompson Member 2.00 X 0 0 0 Bob Luebbe Member 2.00 X 0 0 0 Brett Meager Member - Exit 09/24 2.00 X 0 0 0 Bruce Williams Member 2.00 X 0 0 0 Deb Jones Member - Exit 01/24 2.00 X 0 0 0 Demetria Choice Member - Exit 12/24 2.00 X 0 0 0 Diana Lara Member - Exit 01/24 2.00 X 0 0 0 Elaine Fay Member 2.00 X 0 0 0 Greg Riley Member 2.00 X 0 0 0 Gregory Parker Member 2.00 X 0 0 0 Harold Brown Member/Secretary - Exit 02/24 2.00 X X 0 0 0 Holly Binnig Member - Start 01/24 2.00 X 0 0 0 Israel Escamilla Member - Exit 12/24 2.00 X 0 0 0 Janet Collins Member 2.00 X 0 0 0 Jordan Sager Member 2.00 X 0 0 0 Kathie Smith Member 2.00 X 0 0 0 Katie Eagan Member 2.00 X 0 0 0 Ken Blewett Member 2.00 X 0 0 0 Kim Fender Member 2.00 X 0 0 0 Leo Calderon Member - Exit 12/24 2.00 X 0 0 0 Lisa Adams Member - Exit 09/24 2.00 X 0 0 0 Lori Anthony Member - Exit 10/24 2.00 X 0 0 0 Lyndsey Barnett Member 2.00 X 0 0 0 Maggie Jackson Member - Start 01/24 2.00 X 0 0 0 Mark Fryer Member - Start 09/24 2.00 X 0 0 0 Matt Verst Member 2.00 X 0 0 0 Matthew Michael Member/Treasurer 2.00 X X 0 0 0 Melissa Stier Member 2.00 X 0 0 0 Mike Sullivan Member 2.00 X 0 0 0 Paul Plattner Member 2.00 X 0 0 0 Paul Tontillo Member - Exit 12/24 2.00 X 0 0 0 Roddell McCullough Immediate Past Chair - Exit 12/24 2.00 X X 0 0 0 Roni Crum Member - Start 01/24 2.00 X 0 0 0 Saleel Muzumdar Member 2.00 X 0 0 0 Sarah Giolando Chair 2.00 X X 0 0 0 Scott Rudy Member/Vice Chair & Acting Secretary 2.00 X X 0 0 0 Sid Taylor Member - Start 02/24 2.00 X 0 0 0 Theresa Monti Member 2.00 X 0 0 0 Tom Shanks Member - Start 09/24 2.00 X 0 0 0 Jorge Perez CEO/President 40.00 X 345620 0 60463 William Powell COO 40.00 X 205145 0 48648 Stephen J Pohlman CFO 40.00 X 230789 0 45176 Kate Hanisian CS&IO 40.00 X 150334 0 30135 Alison Hansen CAO 40.00 X 146199 0 18725 James McIntyre CIO 40.00 X 149344 0 35419 Bruce Jeffrey CYDO 40.00 X 147447 0 38386 Cindy Rizzo SR. VP Operations 40.00 X 128085 0 32642 Katie Myers CPO 40.00 X 139361 0 20336 1642324 0 329930 14 0 1 0 Oilcanners (Edward Carl Miller) 809 E Yanonali Street Santa Barbara CA 93103 Repair, Maintenance, Assembly 113825 Kristina Duncan (S & E Cleaning) 444 Van Voast Ave Bellevue KY 41073 Housekeeping 101796 2 200000 10096459 2317394 100101 12613853 Healthy Living 831410 16240378 16240378 Youth Development 831410 13960492 13960492 Social Responsibility 831410 301315 301315 30502185 1892394 1892394 28157186 27383152 43691 774034 -43691 730343 730343 93216 35719 57497 57497 73017 23299 49718 49718 45845990 30551903 0 2680234 7000 7000 16000 16000 1116306 1116306 20758110 18846378 1491309 420423 1224906 1168122 30829 25955 1171955 1083677 64200 24078 1745565 1522756 188975 33834 45767 34587 9935 1245 68740 51948 14921 1871 80331 80331 3029508 2380248 573100 76160 797658 760704 36954 2705719 2262960 410772 31987 583414 131735 422866 28813 2732676 2329271 393899 9506 386948 270627 105644 10677 602723 119591 439175 43957 981674 879732 65383 36559 3425762 3254473 171289 1114283 1049283 65000 Repairs and maintenance 1602306 1504267 53691 44348 Support fees 432000 384062 24335 23603 Miscellaneous 116129 33992 82137 Memberships and dues 75683 3154 72529 44821163 38094567 5876626 849970 9704009 7793481 318457 350485 851327 923461 60958 28338 89706534 48864134 38943279 40842400 43508109 46883976 412500 330000 4855991 4887845 98654630 102039986 6632519 6101526 836769 769120 448988 401580 7715494 7159181 822327 1749109 16456097 16180516 X 75166707 77850385 7031826 8009085 82198533 85859470 98654630 102039986 X 1024827 2520061 116049 X X 0 1 X 1 1 1 X 23072547 9363820 18697986 21101722 12613853 84849928 15095318 19732433 24797908 28187845 30551903 118365407 38167865 29096253 43495894 49289567 43165756 203215335 64209 60395 59603 60680 76509 321396 0 64209 60395 59603 60680 76509 321396 202893939 527936 593414 657012 1868588 1892394 5539344 527936 593414 657012 1868588 1892394 5539344 38695801 29689667 44152906 51158155 45058150 208754679 0.97190 0.97680 0.02650 0.02060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 448988 1117452 1164860 401580 1 X 30550395 3000 4137941 600403 75548 34015385 26680571 10605 4430783 502934 68630 30550395 32163214 136000 -5147160 399896 71587 26680571 19921322 8425000 4004287 114577 72818 32163214 17388938 2609262 26883 49995 19921322 0.97000 0.03000 0 0 2095605 2095605 67526556 37662272 29864284 10013071 5584692 4428379 10071302 5617170 4454132 40842400 Lease Liabilities 1749109 1749109 X 48425068 2520061 139348 2659409 45765659 80331 80331 45845990 44764131 23299 23299 44740832 80331 80331 44821163 Part IV, Line 2b: Custodial or restricted fund accounts (agency accounts) may be established and maintained when funds are received from an unrelated individual or group that are restricted for a specific purpose and when additional criteria have been reviewed and met. Part V, Line 4: The YMCA of Greater Cincinnati understands the importance of long term financial stability through the endowment program. In order to maintain the integrity of both the donors' desire to have the funds utilized for YMCA development and the desire for long term financial resources, the YMCA will maintain an Endowment Fund that supports the operations of the Association. Up to 5% of the prior twenty quarters average balance of the Endowment Fund may be transferred to the Operating Fund on an annual basis, and expended according to donor intention whenever specified. Part X, Line 2: The Association is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio law. However, the Association is subject to federal income tax on any unrelated business taxable income. The Association is not aware of any activities that are subject to tax on unrelated business income, excise or other taxes. The Association's IRS Form 990 is subject to review and examination by federal and state authorities. The Association believes it has appropriate support for any tax positions taken and, therefore, does not have any uncertain income tax positions that are material to the financial statements. Part XI, Line 2d - Other Adjustments: Cost of Goods Sold 23,299. Change in Beneficial Interest in Perpetual Trust 116,049. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 23,299. Clippard Golf Outing 30807 30807 15357 3285 Northern KY Golf Outing 42454 42454 11520 1419 1 19955 19955 4138 93216 93216 26877 8842 35719 57497 1 Scholarships to High School Seniors 4 8000 FMV Tuition & Books Scholarships for Camp Ernst Counselors 2 3000 FMV Tuition Scholarship to High School Senior Swimmer 1 5000 FMV Swim Scholarship Part I, Line 2: Recipients of scholarships awarded by to the YMCA's Achievers Program must meet certain criteria. Candidates participate in an interview process. The winners receive award letters. Scholarship recipients must show proof of acceptance to a higher learning institution. X 0 1 X X X 0 0 0 0 0 0 0 0 0 Jorge Perez CEO/President 294508 0 48253 0 2859 0 41400 0 19063 0 406083 0 0 0 Stephen J Pohlman CFO 189375 0 38730 0 2684 0 28299 0 16877 0 275965 0 0 0 William Powell COO 192146 0 11203 0 1796 0 25950 0 22698 0 253793 0 0 0 Bruce Jeffrey CYDO 114621 0 10314 0 22512 0 15810 0 22576 0 185833 0 0 0 James McIntyre CIO 138382 0 9740 0 1222 0 18527 0 16892 0 184763 0 0 0 Kate Hanisian CS&IO 139695 0 10217 0 422 0 18488 0 11647 0 180469 0 0 0 Alison Hansen CAO 129165 0 9897 0 7137 0 17603 0 1122 0 164924 0 0 0 Cindy Rizzo SR. VP Operations 119806 0 6695 0 1584 0 15993 0 16649 0 160727 0 0 0 Katie Myers CPO 117839 0 10944 0 10578 0 8592 0 11744 0 159697 0 0 0 Part I, Line 1a The Board of Directors has requested that the CEO belong to certain dining clubs for the purpose of building community relationships, cultivating donors, and hosting business meetings and events. All related expenses are billed to the YMCA. X 11 100101 Selling Price 0 0 1 1 Part I, Line 32b: The YMCA uses Fifth Third Bank (its depository/disbursement financial institution) to sell any securities upon receipt of gift. Form 990, Part VI, Section B, line 11b The 990 was reviewed in draft form by the Finance & Audit Committees of the Board before issuance in its final form. The entire Board received a copy prior to its filing. Form 990, Part VI, Section B, line 12c The Conflict of Interest Survey is sent and completed electronically and/or manually. Form 990, Part VI, Section B, line 15 The process for determining compensation for the President/CEO position at the YMCA of Greater Cincinnati is analyzed and pointed using the Hay Plan. The Executive Compensation Committee of the Board of Directors, comprised of the Board Chair, Past Chair, Chair Elect and the Human Resource Committee Chair annually reviews compensation of the YMCA's senior executive and monitors consistency with the following comparability sources: 1. YMCA North American Network's and the Mid-Major YMCA Annual Salary Study conducted by Cotter and Associates, Inc. 2. Various not-for-profit survey sources that may be available to the YMCA 3. Various for-profit survey sources that may be available to the YMCA 4. Recommended YMCA of the USA salary ranges, based upon Hay points 5. For profit and not-for-profit survey provided by the Economic Resource Institute 6. The Compensation and Benefit Services department of Employers Resource Association was engaged by the YMCA to review the collected information and make a recommendation relative to current pay. Based on the review of data the consultant found that the "YMCA's compensation plan, including benefits, is comparable to that paid by like organizations for like services under like circumstances and is therefore reasonable." Form 990, Part VI, Section C, line 19 The YMCA's summary financial results are included in the annual report, which is available on its website. The code of regulations is available on the website. The conflict of interest policy is available upon request. Form 990, Part XI, line 9: Change in Beneficial Interest in Perpetual Trust 116,049. Form 990, Part XII, Line 2c: The Audit Committee assumes the responsibility for the oversight of the audit and selection of an independent auditor. This process has not changed from the prior year. Central & Elm Tower LLC 1105 Elm Street Cincinnati OH 45202 473653324 To Support Young Mens Christian Association of Greater Cincinnati OH -379179 11535607 YMCA of Greater Cincinnati