2025-08-20T23:44:01-05:00 2024-12-31 232108173 RKL LLP 102 PICKERING WAY STE 300 EXTON PA 19341 990 2024-01-01 231365994 YMCA OF GREATER BRANDYWINE YMCA 6106439622 ONE EAST CHESTNUT STREET WEST CHESTER PA 19380 BERTRAM L LAWSON II PRESIDENT & CEO 6106439622 2025-08-08 1 0 STEPHANIE E KANE CPA P01275157 4848742200 2025-08-06 2024 2025-03-06 01:10:19Z BERTRAM L LAWSON II ONE EAST CHESTNUT STREET WEST CHESTER PA 19380 57036331 0 X WWW.YMCAGBW.ORG X 1892 PA TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 32 32 2308 5015 0 0 1811447 1618449 40199373 44130976 178994 1497702 498807 668697 42688621 47915824 2216987 2577483 0 0 26323360 29217365 0 0 468047 16301331 17875468 44841678 49670316 -2153057 -1754492 85590114 83318196 32961787 31489306 52628327 51828890 X TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. 0 0 11340756 622994 13019340 CHILDCARE - 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'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 CAMP, BEFORE & AFTER SCHOOL ENRICHMENT AND PRESCHOOL PROGRAM, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. EXPENSES INCLUDE SUBSIDIES AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPATION POSSIBLE FOR THE YOUNG PEOPLE WE ENGAGE. 10109533 1839906 24188377 YMCA MEMBERSHIP - THE YMCA IS A MEMBERSHIP ORGANIZATION THAT INVITES ALL PEOPLE TO JOIN AND BUILD A HEALTHY SPIRIT, MIND, AND BODY. WE ARE A VALUES-BASED ORGANIZATION THAT ENCOURAGES OUR MEMBERS AND ALL WHO PARTICIPATE IN YMCA PROGRAMS AND SERVICES TO DEVELOP MORAL AND ETHICAL BEHAVIOR, SELF-ESTEEM, AND LEADERSHIP. THE LARGEST YMCA MEMBERSHIP TYPE IS THE FAMILY CATEGORY. WE GIVE FAMILIES A SAFE, RELIABLE, AND AFFORDABLE PLACE TO GO. RECREATIONAL OPPORTUNITIES SUCH AS FAMILY NIGHTS AND PARENT-TEEN FITNESS CLASSES, FAMILY MARTIAL ARTS, AND NUMEROUS SPECIAL EVENTS LET FAMILIES RELAX AND ENJOY EACH OTHER. YMCA PROGRAMS SUCH AS ADVENTURE GUIDES HELP PEOPLE GROW AS RESPONSIBLE MEMBERS OF FAMILIES. YMCA MEMBERSHIP PROVIDES CHILDREN AND THEIR PARENTS WITH ACTIVITIES THAT FOSTER UNDERSTANDING AND COMPANIONSHIP. 6973321 3201020 YMCA YOUTH - YMCA YOUTH AND TEEN PROGRAMS HELP KIDS DEVELOP SELF-ESTEEM AND GOOD VALUES, INCLUDING COOPERATION, RESPECT FOR THE BODY, GOOD CITIZENSHIP, AND A STRONG WORK ETHIC. YOUTH SPORTS FOCUS ON THE FULL AND EQUAL PARTICIPATION OF ALL; EVERY CHILD PLAYS IN EVERY GAME. YMCA YOUTH SPORTS PROGRAMS ALSO HELP TO STRENGTHEN FAMILIES. PARENTS COACH TEAMS AND TURN OUT, OFTEN WITH BROTHERS AND SISTERS, TO WATCH KIDS PLAY. YOUNG PEOPLE PARTICIPATING IN SPORTS BUILD LIFELONG POSITIVE ATTITUDES, HABITS OF HEALTHY EXERCISE, AND LEARN WAYS TO HAVE FUN AS ADULTS. TEEN ACTIVITIES ARE AMONG THE MOST IMPORTANT PROGRAMS OFFERED BY THE YMCA, PROVIDING ADOLESCENTS WITH STRUCTURE AND ACTIVITIES PARTICULARLY AFTER SCHOOL. 7162944 0 3023472 YMCA AQUATICS - YMCA AQUATICS PROGRAMS ARE PART OF THE YMCA'S OVERALL GOAL OF BUILDING HEALTHY SPIRIT, MIND, AND BODY. IN ADDITION TO PROVIDING SPECIFIC SWIMMING AND WATER SAFETY SKILLS, WE PROMOTE GOOD HEALTH THROUGH REGULAR EXERCISE. WE ALSO PROMOTE TEAMWORK, SELF-CONFIDENCE, AND LEADERSHIP. THESE PROGRAMS ARE OFFERED AT FEES AFFORDABLE TO THE COMMUNITY AT LARGE, WITH FINANCIAL ASSISTANCE FOR THOSE WHO CANNOT AFFORD THE FULL FEE. 7663345 114583 1068116 YMCA HEALTH AND FITNESS - THE Y 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. OUR PROGRAMS ARE ACCESSIBLE, AFFORDABLE, AND OPEN TO ALL FAITHS, BACKGROUNDS, ABILITIES, AND INCOME LEVELS. 14826289 114583 4091588 43249899 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 78 0 1 2308 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 32 32 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X YMCA OF GREATER BRANDYWINE 6106439622 ONE EAST CHESTNUT STREET WEST CHESTER PA 19380 HUGH ALGEO MEMBER 1.00 X 0 0 0 BRENDA ALLEN MEMBER 1.00 X 0 0 0 LISA ARNOLD MEMBER, JV BOARD CHAIR 3.00 X 0 0 0 KENT BALDWIN MEMBER, KT BOARD CHAIR 3.00 X 0 0 0 MARK BEDWELL MEMBER 1.00 X 0 0 0 JAY BELLWOAR MEMBER, EXECUTIVE COMMITTE 3.00 X 0 0 0 MIKE BERARDI MEMBER 1.00 X 0 0 0 DAN CHIDESTER MEMBER, CV BOARD CHAIR 3.00 X 0 0 0 ERIC DAUGHERTY MEMBER 1.00 X 0 0 0 ROSEMARY FORDJOUR MEMBER 1.00 X 0 0 0 JIM FOX MEMBER 1.00 X 0 0 0 JEANNE FRANKLIN MEMBER 1.00 X 0 0 0 AL FULLER MEMBER 1.00 X 0 0 0 ERIC GIBSON MEMBER 1.00 X 0 0 0 RODNEY GOLDSTON MEMBER 1.00 X 0 0 0 TROY GUNDEN MEMBER 1.00 X 0 0 0 SCOTT HEINERICHS MEMBER, CHAIR (EFF. 3/24) 3.00 X X 0 0 0 STEVE HOLMAN MEMBER, EXECUTIVE COMMITTE 3.00 X 0 0 0 BILL HOSTETTER MEMBER 1.00 X 0 0 0 ARNOLD KLINGENBERG MEMBER 1.00 X 0 0 0 ATUL MALHOTRA MEMBER, VICE CHAIR 3.00 X X 0 0 0 ED MCASSEY MEMBER, TREASURER 3.00 X X 0 0 0 MIKE MCLELLAND MEMBER, EXECUTIVE COMMITTE 3.00 X 0 0 0 ERIC MILLER MEMBER 1.00 X 0 0 0 RADHA PYATI MEMBER 1.00 X 0 0 0 MEG SARGENT MEMBER, UMLY BOARD CHAIR 3.00 X 0 0 0 CHRISTINE SCOTT MEMBER, WC BOARD CHAIR 3.00 X 0 0 0 PRAVEEN SHANBHAG MEMBER 1.00 X 0 0 0 MATT SMITH MEMBER, LV BOARD CHAIR 3.00 X 0 0 0 MARISA TILGHMAN MEMBER, SECRETARY 3.00 X X 0 0 0 MIKE TROUPE MEMBER 1.00 X 0 0 0 DONNA URIAN MEMBER, PAST CHAIR 3.00 X 0 0 0 SARAH CATHCART MEMBER, CHAIR (THROUGH 3/24) 3.00 X 0 0 0 BERTRAM L LAWSON II PRESIDENT & CEO 50.00 X 385810 0 41400 HEATHER WILSON CHIEF STRATEGY & GROWTH OFFICER 50.00 X 197636 0 46351 RACHEL FIRKSER CFO 50.00 X 196007 0 35563 THERESA EDGAR SR VP OF OPERATIONS 50.00 X 172734 0 26010 NATALIA GALLON-GARCIA CHRO 50.00 X 158504 0 16201 GERARD LEVINSKY VP OF FACILITIES 50.00 X 152517 0 18132 NICOLAS LEGERE DISTRICT EXECUTIVE DIRECTOR 50.00 X 127680 0 20922 KIMBERLY CAVALLERO SVP, MEMBER EXPERIENCE & ACQUISITION 50.00 X 129960 0 23913 BRIAN RAICICH EXECUTIVE DIRECTOR 50.00 X 125095 0 14965 MARY CURIO VP OF PHILANTHROPY 50.00 X 111131 0 14007 JENNIFER LEE VP OF MARKETING 50.00 X 111545 0 28515 1868619 0 285979 11 0 1 0 MALDO'S CLEANING COMPANY LLC 1410 STERIGERE STREET NORRISTOWN PA 19403 CLEANING & JANITORIAL SERVICES 310206 TUSTIN MECHANICAL 2555 INDUSTRY LANE NORRISTOWN PA 19403 HVAC CONTRACTOR 109089 2 260317 1358132 95913 1618449 MEMBERSHIP 812900 23819028 23819028 CHILDCARE 812900 13019340 13019340 AQUATICS 812900 3201020 3201020 YMCA YOUTH 812900 3023472 3023472 YMCA HEALTH & FITNESS 812900 785237 785237 282879 282879 44130976 598484 598484 369349 0 369349 369349 369349 9895643 8996425 899218 899218 899218 307330 121686 185644 185644 44965 2396 42569 42569 VENDING MACHINES 812900 59934 59934 OTHER MISCELLANEOUS REVENUE 812900 11201 11201 71135 47915824 44500325 0 1797050 2577483 2577483 1062512 1062512 23591637 20806525 2486750 298362 1284989 1157610 112443 14936 1413857 1232401 165790 15666 1864370 1553237 290774 20359 49893 27177 19453 3263 47706 25985 18601 3120 211739 211739 1020692 555912 397972 66808 627532 482151 116357 29024 1075135 1022060 53075 2512355 2360009 139089 13257 1302557 1302557 504219 504219 4754563 4318494 436069 570273 558099 12174 REPAIRS & MAINTENANCE 1751384 1710546 40838 PROGRAM COSTS 1005010 1002120 2890 COMMUNITY RELATIONS 132553 54553 78000 ORGANIZATIONAL DUES 15916 5055 8761 2100 2293941 1993706 299083 1152 49670316 43249899 5952370 468047 2139 491695 6256811 4436874 721825 310748 1003355 1068549 791989 762443 142350041 89708065 55356359 52641976 19769173 20707662 1688463 2898249 85590114 83318196 2880164 2143201 2836845 2841514 218032 235618 23940439 22310330 3086307 3958643 32961787 31489306 X 51129607 50578083 1498720 1250807 52628327 51828890 85590114 83318196 X -1754492 600975 354080 X X 0 1 X 1 0 X 4890961 1226079 6364421 1811447 1358132 15651040 22775345 32249470 36369457 40199373 44391293 175984938 242252 28729 303013 180975 423430 1178399 27908558 33504278 43036891 42191795 46172855 192814377 1460229 982795 832049 977856 4252929 0 1460229 982795 832049 977856 4252929 188561448 360763 442039 470723 910259 967833 3151617 360763 442039 470723 910259 967833 3151617 28269321 33946317 43507614 43102054 47140688 195965994 0.96220 0.95820 0.01610 0.01350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1452298 35892 1488190 1071800 380498 1452298 862307 209493 1071800 782251 80056 862307 655271 126980 782251 0.29000 0.63000 0.08000 0 0 4076190 4076190 117673099 72778897 44894202 20600752 16929168 3671584 52641976 SWAP LIABILITY 1060394 LEASE LIABILITY 2898249 3958643 X 46205739 600975 478162 1079137 45126602 211739 2577483 2789222 47915824 47005176 124082 124082 46881094 211739 2577483 2789222 49670316 PART IV, LINE 2B: CUSTODIAL ACCOUNTS ARE FOR VOLUNTEER GROUPS THAT CANNOT HAVE THEIR OWN BANK ACCOUNT TO KEEP THE FUNDS THEY RAISE SEPERATE. THE POLICY STATES, BY LAW, THAT VOLUNTEERS CANNOT BE A CHECK SIGNOR ON THE YMCA OF GREATER BRANDYWINE'S BANK ACCOUNT. THE YMCA OF GREATER BRANDYWINE HOLDS THE MONEY RAISED BY THESE GROUPS IN THEIR OPERATING CASH ACCOUNT AND HAS THE BALANCE KEPT AS A LIABILITY. PART X, LINE 2: THE YMCA IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES. THE YMCA IS REQUIRED TO ANNUALLY FILE A RETURN OF ORGANIZATION EXEMPT FROM THE INCOME TAX (FORM 990) WITH THE INTERNAL REVENUE SERVICE. WITH FEW EXCEPTIONS, THE YMCA IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021. THE YMCA BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 16,630. COST OF MERCHANDISE SOLD 2,396. SPECIAL EVENT EXPENSES 121,686. CHANGE IN INTEREST RATE SWAP 337,450. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT RECLASS 2,577,483. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE SOLD 2,396. SPECIAL EVENT EXPENSES 121,686. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT RECLASS 2,577,483. PART V, LINE 4: THE YMCA HAS A SPENDING POLICY OF APPROPRIATING FUNDS FROM ITS ENDOWMENT FUNDS AS NEEDED FOR SPECIAL PROJECTS. THE YMCA CONSIDERS THE MARKET RATE OF RETURN AND THE AMOUNT OF AVAILABLE FUNDS IN THE ENDOWMENT WHEN DETERMINING ITS ANNUAL SPENDING. IN ADDITION, THE ANNUAL SPENDING DISTRIBUTIONS FROM THE ENDOWMENT FUNDS ARE LIMITED TO 5% OF THE THREE-YEAR MOVING AVERAGE OF ITS MARKET VALUE, AS DETERMINED ON AN ANNUAL BASIS. ANY ADDITIONAL DISTRIBUTIONS REQUIRE WRITTEN CONSENT FROM THE BOARD OF DIRECTORS AND CONCURRENCE OF THE FINANCE COMMITTEE. GOLF OUTINGS 288450 288450 120490 LV TRIVIA 18580 18580 1196 307030 307030 121686 121686 185344 1 FINANCIAL ASSISTANCE 7853 2577483 FAIR MARKET VALUE BASED ON INCOME AND FAMILY SIZES, NON-CASH ASSISTANCE (DISCOUNTS ON MEMBERSHIP AND PROGRAM FEES) IS PROVIDED. PART I, LINE 2: YMCA OF GREATER BRANDYWINE HAS AN APPLICATION PROCESS WHERE INDIVIDUALS APPLYING FOR FINANCIAL ASSISTANCE FILL OUT THE APPLICATION AND PROVIDE FINANCIAL INFORMATION. THE ORGANIZATION THEN EVALUATES THIS INFORMATION TO FAIRLY ALLOCATE ASSISTANCE BASED ON NEED. INDIVIDUALS HAVE TO RESUBMIT/UPDATE THE INFORMATION ROUTINELY TO ENSURE THE ALLOCATION OF ASSISTANCE IS BASED ON NEED. PART 1, LINE 2 YMCA OF GREATER BRANDYWINE HAS AN APPLICATION PROCESS WHERE INDIVIDUALS APPLYING FOR FINANCIAL ASSISTANCE FILL OUT THE APPLICATION AND PROVIDE FINANCIAL INFORMATION. THE ORGANIZATION THEN EVALUATES THIS INFORMATION TO FAIRLY ALLOCATE ASSISTANCE BASED ON NEED. INDIVIDUALS HAVE TO RESUBMIT/UPDATE THE INFORMATION ROUTINELY TO ENSURE THE ALLOCATION OF ASSISTANCE IS BASED ON NEED. (F) DESCRIPTION OF NON-CASH ASSISTANCE: BASED ON INCOME AND FAMILY SIZES, NON-CASH ASSISTANCE (DISCOUNTS ON MEMBERSHIP AND PROGRAM FEES) IS PROVIDED. THE VALUE IS THE DIFFERENCE BETWEEN THE CURRENT RATES AND DISCOUNTED RATES. X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 BERTRAM L LAWSON II PRESIDENT & CEO 325788 0 39000 0 21022 0 41400 0 0 0 427210 0 0 0 HEATHER WILSON CHIEF STRATEGY & GROWTH OFFICER 191636 0 0 0 6000 0 24600 0 21751 0 243987 0 0 0 RACHEL FIRKSER CFO 196007 0 0 0 0 0 24499 0 11064 0 231570 0 0 0 THERESA EDGAR SR VP OF OPERATIONS 166734 0 0 0 6000 0 20400 0 5610 0 198744 0 0 0 NATALIA GALLON-GARCIA CHRO 158504 0 0 0 0 0 1569 0 14632 0 174705 0 0 0 GERARD LEVINSKY VP OF FACILITIES 152517 0 0 0 0 0 18132 0 0 0 170649 0 0 0 KIMBERLY CAVALLERO SVP, MEMBER EXPERIENCE & ACQUISITION 129960 0 0 0 0 0 16093 0 7820 0 153873 0 0 0 PART I, LINE 1A THE BOARD APPROVED FOR BERTRAMS REIMBURSEMENT TO THE FITLER CLUB FOR FUNDRAISING SUPPORT. X 12500 FMV X 5000 FMV X 7 72064 FMV X 1 1000 FMV X TREES / PLANTS 1 4500 X EQUIPMENT 2 849 FMV 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 RETURN AND ACCOMPANYING SCHEDULES ARE REVIEWED BY BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE YMCA OF GREATER BRANDYWINE HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES DISCLOSURE OF POTENTIAL CONFLICTS. IF THESE POTENTIAL CONFLICTS INTERFERE WITH THE INDEPENDENT ACTIONS OF THE BOARD OF DIRECTORS OF THE YMCA OF GREATER BRANDYWINE, SUCH MEMBER WILL EITHER RECUSE HIM/HERSELF FROM THAT MATTER, OR THE CHAIRMAN/WOMAN OF THE BOARD WILL ASK THAT MEMBER TO RECUSE HIM/HERSELF FROM THAT MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE YMCA OF GREATER BRANDYWINE HAS A COMPENSATION COMMITTEE THAT ANNUALLY REVIEWS AND APPROVES THE COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. THIS REVIEW INCLUDES BOTH GENERAL AND INDUSTRY BENCHMARKS TO MEASURE THE APPROPRIATENESS OF THE OVERALL COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, ORGANIZATION POLICIES AND PROCEDURES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF PERPETUAL TRUSTS 16,630. CHANGE IN INTEREST RATE SWAP 337,450. 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS POLICIES RELATED TO OVERSIGHT OF THE AUDIT OF FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR FROM THOSE USED IN PRIOR YEARS. NATIONAL COUNCIL OF YMCAS OF THE USA 101 NORTH WACKER DRIVE SUITE 1600 CHICAGO IL 60606 363258696 SPIRITUAL DEVELOPMENT, PHYSICAL FITNESS IL 501(C)(3) LINE 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 YMCA USA R 504219 CASH