2025-06-13T15:34:29-04:00 2024-12-31 202213517 RBSK PARTNERS PC PO BOX 200 GREENSBURG IN 472400200 990 2024-01-01 350919345 DECATUR SHELBY COUNTY YMCA INC DECA 8126639622 1 YMCA WAY GREENSBURG IN 47240 MACKENZIE PICKERRELL CEO 8126639622 2025-06-10 true false NICHOLAS P WALLPE CPA P01066956 8126637567 2025-06-12 2024 2025-03-06 01:10:19Z CHRIS MCCLELAND 1 YMCA WAY GREENSBURG IN 47240 4727062 false X WWW.DECATURCOUNTYFAMILYYMCA.ORG X 1914 IN THE DECATUR SHELBY COUNTY YMCA IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOME, RACES AND RELIGIONS. OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE Y IS FOR YOUTH DEVELOPEMENT, NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN; FOR HEALTH LIVING, IMPROVING THE NATION'S HEALTH AND WELL BEING; AND FOR SOCIAL RESPONSIBILITY, GIVING BACK AND PROVIDING SUPPORT TO YOUR NEIGHBORS. ALL PERSONS ARE WELCOME AT OUR YMCA, REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE. 16 16 237 421 0 1205236 932395 2502683 2713952 68598 138329 35651 34225 3812168 3818901 0 0 1746330 1952415 0 31491 1221423 1300738 2967753 3253153 844415 565748 8895751 9482993 665659 656230 8230092 8826763 X THE DECATUR SHELBY COUNTY YMCA IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOME, RACES AND RELIGIONS. OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE Y IS FOR YOUTH DEVELOPEMENT, NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN; FOR HEALTH LIVING, IMPROVING THE NATION'S HEALTH AND WELL BEING; AND FOR SOCIAL RESPONSIBILITY, GIVING BACK AND PROVIDING SUPPORT TO YOUR NEIGHBORS. ALL PERSONS ARE WELCOME AT OUR YMCA, REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE. false false 966671 2160843 HEALTHY LIVING - THE YMCA IS A LEADING VOICE ON HEALTH AND WELL-BEING. THE ORGANIZATION BRINGS FAMILIES CLOSER TOGETHER, ENCOURAGES GOOD HEALTH AND FOSTERS CONNECTIONS THROUGH FITNESS, SPORTS, FUN AND SHARED INTERESTS. AS A RESULT, THE COMMUNITY RECEIVES THE SUPPORT, GUIDANCE, AND RESOURCES IT NEEDS TO ACHIEVE GREATER HEALTH IN SPIRIT, MIND, AND BODY. THE ORGANIZATION HAS APPROXIMATELY 17,160 MEMBERS AND SERVES 17,932 PEOPLE IN SOUTHEASTERN INDIANA. THEY OFFER A WIDE VARIETY OF CLASSES SUCH AS DIABETES PREVENTION PROGRAM, THE BLOOD PRESSURE SELF-MONITORING PROGRAM, AND THE ENHANCE FITNESS PROGRAM. 874038 553109 YOUTH DEVELOPMENT - THE YMCA IS COMMITTED TO NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN. THE YMCA BELIEVES ALL CHILDREN DESERVE THE OPPORTUNITY TO DISCOVER WHO THEY ARE AND WHAT THEY CAN ACHIEVE. THIS IS WHY THE ORGANIZATION HELPS YOUNG PEOPLE CULTIVATE THE VALUES, SKILLS, AND RELATIONSHIPS THAT LEAD TO POSITIVE BEHAVIORS, BETTER HEALTH, AND EDUCATIONAL ACHIEVEMENT. THE YMCA DOES THIS BY PROVIDING BEFORE AND AFTER SCHOOL PROGRAMS, AS WELL AS PRESCHOOL WHICH OFFERS A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL, AND EMOTIONAL GROWTH. SUMMER CAMP, YOUTH SPORTS, AND SWIM LESSONS ARE A FEW OF THE YOUTH DEVELOPMENT PROGRAMS PROVIDED. 241256 SOCIAL RESPONSIBILITY - THE YMCA BELIEVES IN GIVING BACK AND SUPPORTING ITS NEIGHBORS. THE ORGANIZATION LISTENS AND RESPONDS TO THE COMMUNITY'S MOST CRITICAL SOCIAL NEEDS. THE ORGANIZATION HAS PROVIDED FREE HEALTH FAIRS AND SCREENINGS TO MEMBERS AND NONMEMBERS. 2081965 true true false false false false false false false true true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 8 0 true 237 true false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true false false IN X X BILL MYERS 8126639622 517 LISA LANE GREENSBURG IN 47240 DIANE HART-DAWSON CEO (FORMER) 40.00 X 99350 0 19649 SUE AUFFENBERG DIRECTOR 3.00 X 0 0 0 JESSICA BARKER DIRECTOR 3.00 X 0 0 0 ROB BARLOW DIRECTOR 3.00 X 0 0 0 STEPHEN BLACK VICE PRESIDE 3.00 X X 0 0 0 SPENCER BURKERT DIRECTOR 3.00 X 0 0 0 BRANDY COOMES DIRECTOR 3.00 X 0 0 0 TAYLOR GRAMMAN DIRECTOR 3.00 X 0 0 0 CARL HARCOURT DIRECTOR 3.00 X 0 0 0 STU KAPLAN DIRECTOR 3.00 X 0 0 0 ELIZABETH LECHER-HOCHSTEDLER DIRECTOR 3.00 X 0 0 0 CHRIS MCCLELAND PRESIDENT 3.00 X 0 0 0 BILL MYERS TREASURER 3.00 X X 0 0 0 CARA PHILLIPS DIRECTOR 3.00 X 0 0 0 JAIME RIVERA DIRECTOR 3.00 X 0 0 0 LYNN WHEELER DIRECTOR 3.00 X 0 0 0 JEFF WILLIAMS DIRECTOR 3.00 X 0 0 0 MACKENZIE PICKERRELL CEO 40.00 X 0 0 0 99350 19649 false false false 50000 169342 713053 932395 MEMBERSHIPS 713940 2160843 2160843 PROGRAM FEES 713940 553109 553109 2713952 91668 91668 29879 29879 29879 29879 919828 34994 908161 11667 34994 46661 46661 MISCELLANEOUS INCOME 900099 2206 2206 MERCHANDISE SALES 900099 1032 1032 FUNDRAISING 1315 900099 866 866 242 242 4346 3818901 2748177 138329 99350 57458 41475 417 1530390 885079 638889 6422 196289 99911 94520 1858 126386 67983 57908 495 19240 19240 221419 103860 115578 1981 4824 1775 3049 152770 113971 32051 6748 327294 260937 60273 6084 5786 2360 3426 24191 21288 2661 242 59281 50513 7624 1144 296013 260492 32561 2960 67438 57935 8359 1144 BANK SERVICE FEES 84506 71207 11401 1898 EXPENDABLE EQUIP PURCHASE 13404 11371 1948 85 TRAINING EXPENSES 13184 11342 1842 LICENSE FEES 5341 1072 4256 13 6047 3411 2636 3253153 2081965 1139697 31491 211846 180514 1933552 2485215 10436631 4567327 5759977 5869304 990376 947960 8895751 9482993 656637 654073 9022 2157 665659 656230 X 7567305 8243679 662787 583084 8230092 8826763 8895751 9482993 565748 30923 X false true X true false X 2008083 2515040 3392454 3218885 3093238 14227700 2008083 2515040 3392454 3218885 3093238 14227700 14227700 20870 24082 36147 68626 91668 241393 14469093 5286511 0.98330 0.98720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 624263 27475 87675 30534 708879 548504 19760 85543 29544 624263 541509 12510 11860 17375 548504 532546 12810 11011 14858 541509 518037 17885 10000 13376 532546 true false 317750 317750 9377349 3975081 5402268 707552 567021 140531 33980 25225 8755 5869304 IN STATE TAX W/H 1252 LOCAL TAX - DECATUR 648 LOCAL TAX - SHELBY 158 LOCAL TAX - RUSH 55 LOCAL TAX - RIPLEY 31 LOCAL TAX - BARTHOLOMEW 5 LOCAL TAX - HANCOCK 3 LOCAL TAX - MARION 3 LOCAL TAX - JOHNSON 2 2157 X 3849824 30923 30923 3818901 3818901 3253153 3253153 3253153 SCHEDULE D, PAGE 3, PART X THERE IS NO PROVISION FOR INCOME TAXES IN THE FINANCIAL STATEMENTS SINCE THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS. THE ORGANIZATION IS NOT CONSIDERED TO BE A PRIVATE FOUNDATION. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBED A THRESHOLD FOR DETERMINING WHEN AN INCOME TAX BENEFIT CAN BE RECOGNIZED, WHICH IS A HIGHER THRESHOLD THAN THE ONE IMPOSED FOR CLAIMING DEDUCTIONS ON INCOME TAX RETURNS. THESE ACCOUNTING PRINCIPLES DID NOT HAVE ANY IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2021 THOUGH 2024 ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTES OF LIMITATIONS ON THOSE TAX RETURNS. IN GENERAL THE FEDERAL AND STATE INCOME TAX RETURNS HAVE A THREE-YEAR STATUTE OF LIMITATIONS. THE ORGANIZATION WOULD RECOGNIZE ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IN ANY, AS PART OF THE INCOME TAX PROVISION. NO ACCRUAL IS NECESSARY FOR TAXES ON UNRELATED INCOME FOR THE YEAR ENDED DECEMBER 31, 2024 AND 2023. FORM 990 - ORGANIZATION'S MISSION THE DECATUR SHELBY COUNTY YMCA IS A CHARITABLE, COMMUNITY SERVICE ORGANIZATION THAT INCLUDES MEN, WOMEN, AND CHILDREN OF ALL AGES, ABILITIES, INCOME, RACES AND RELIGIONS. OUR MISSION IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE Y IS FOR YOUTH DEVELOPEMENT, NURTURING THE POTENTIAL OF EVERY CHILD AND TEEN; FOR HEALTH LIVING, IMPROVING THE NATION'S HEALTH AND WELL BEING; AND FOR SOCIAL RESPONSIBILITY, GIVING BACK AND PROVIDING SUPPORT TO YOUR NEIGHBORS. ALL PERSONS ARE WELCOME AT OUR YMCA, REGARDLESS OF THEIR ABILITY TO PAY. OUR YMCA IS FOUNDED AND LED BY VOLUNTEERS FROM OUR COMMUNITY; VOLUNTEERS ALSO SERVE AS MENTORS, COACHES, PROGRAM LEADERS, INSTRUCTORS AND MORE. FORM 990, PAGE 6, PART VI, LINE 11B BOARD OF DIRECTORS REVIEWS 990 WITH TAX PREPARER AND MANAGEMENT BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCK BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACUTAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATED DISCRIPLINARY AND CORRECTIVE ACTION. FORM 990, PAGE 6, PART VI, LINE 15A THE DECATUR COUNTY FAMILY YMCA EXECUTIVE COMMITTEE HAS A CEO PERFORMANCE APPRAISAL FORM THAT IS USED TO EVALUEATE THE CEO. THE COMMITTEE COMPLETES THE FORM EACH YEAR IN JANUARY OR FEBRUARY. THE CEO IS COMPENSATED BASED ON THE EVALUATION AND THE BUDGET. THE COMPENSATION FOR THE CEO IS IN THE BUDGET AND THE BOARD ANNUALLY REVIEWS AND APPROVES THE BUDGET. IN THE PAST THE COMMITTEE HAS REVEIEWED COMPARABLE DATE OF SALARY RANGES WITH SIMILAR SIZE YMCAS. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. YMCA OF THE USA 101 N WACKER DRIVE CHICAGO IL 60606 363258696 IL 501C3 7 N/A false false false true false false false false false false false false false false false false false false false false YMCA USA - YOUTH DEVELOPMENT C 41051 CASH YMCA USA - RESIDENTIAL CAMP C 13741 CASH YMCA USA - AQUATICS GRANT C 10500 CASH YMCA USA - BPSM PROGRAM C 923 CASH YMCA USA - BEFORE AND AFTER C 45000 CASH YMCA USA - OVERNIGHT CAMP C 10000 CASH