2025-07-10T23:57:20-05:00 2024-12-31 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2024-01-01 222473756 HERITAGE FOUNDATION OF HANOVER AREA YMCA HERI 7176328211 500 N GEORGE STREET HANOVER PA 17331 CAM'ELA BISCH CEO 7176328211 2025-06-26 1 1 DOUGLAS L BERMAN CPA P01269555 7178433804 2025-06-26 2024 2025-03-06 01:10:19Z X CAM'ELA BISCH 500 N GEORGE STREET HANOVER PA 17331 443556 0 X WWW.HANOVERYMCA.ORG X 1982 PA PROVIDE FUNDING EXCLUSIVELY FOR THE CHARITABLE PURPOSE OF THE HANOVER AREA YMCA. X 6 6 0 6 0 0 750 0 0 0 65151 125522 0 0 65901 125522 42108 0 0 0 0 0 0 0 0 6464 3668 48572 3668 17329 121854 1606520 0 0 0 1606520 0 PROVIDE FUNDING EXCLUSIVELY FOR THE CHARITABLE PURPOSES OF THE HANOVER AREA YOUNG MEN'S CHRISTIAN ASSOCIATION. 0 0 3688 0 0 PROVIDE FUNDING EXCLUSIVELY FOR THE CHARITABLE PURPOSES OF THE HANOVER AREA YOUNG MEN'S CHRISTIAN ASSOCIATION. 3688 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 X 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 PA X CAM'ELA BISCH CEO 7176328211 500 N GEORGE STREET HANOVER PA 17331 ANDY BROUGH CHAIR 0.30 0.00 X X 0 0 0 TOM MOUL DIRECTOR 0.30 0.00 X 0 0 0 SALLY HOWE DIRECTOR 0.30 0.00 X 0 0 0 DON SEIDENSTRICKER DIRECTOR 0.30 0.00 X 0 0 0 TOM PALHOSKY DIRECTOR 0.30 0.50 X 0 0 0 COLBY SWARTZ DIRECTOR 0.30 0.50 X 0 0 0 CAM'ELA BISCH CHIEF EXECUTIVE OFFICER 1.00 64.00 X 0 177420 42615 0 177420 42615 0 0 1 0 0 20623 20623 422933 318034 104899 104899 104899 125522 0 0 125522 3668 3668 3668 0 3668 0 0 0 0 0 0 0 0 0 0 0 1584254 0 22266 0 0 0 0 1606520 0 0 0 X 1338520 0 268000 0 1606520 0 1606520 0 X 121854 64640 -1793014 X X 0 1 X 1 0 X X 1 HANOVER AREA YMCA 237172265 10 1 1731133 0 1 1731133 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1606520 128281 1731133 3668 1494275 750 160067 42108 6464 1606520 1837480 31000 -217773 149608 6824 1494275 1565605 34000 249817 4608 7334 1837480 1371062 24300 181438 4608 6587 1565605 1 0 0 X 14346412 64640 14221799 14286439 59973 3668 61881 65549 125522 8090968 8090968 8090968 0 3668 3668 3668 PART V, LINE 4: TO PROVIDE FUNDS EXCLUSIVELY FOR THE CHARITABLE PURPOSES OF THE HANOVER AREA YOUNG MEN'S CHRISTIAN ASSOCIATION. PART X, LINE 2: HERITAGE FOUNDATION OF HANOVER AREA YMCA IS A NONPROFIT ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE CODE AND IS EXEMPT FROM INCOME TAXES ON RELATED ACTIVITIES PURSUANT TO SECTION 509(A) OF THE CODE. IN ADDITION, HERITAGE FOUNDATION OF HANOVER AREA YMCA WAS ORGANIZED UNDER THE PENNSYLVANIA NONPROFIT CORPORATION LAW AND IS EXEMPT FROM STATE INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE ASSOCIATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE COMBINED FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED RETURN 14,221,799. PART XI, LINE 4B - OTHER ADJUSTMENTS: BOOK/TAX DIFFERENCE ON SALE OF INVESTMENTS 63,132. CHANGE IN COMMUNITY FOUNDATION INTEREST -1,251. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED RETURN 6,359,835. NET ASSET TRANSFER 1,731,133. 0 0 0 0 0 0 0 0 0 CAM'ELA BISCH CHIEF EXECUTIVE OFFICER 0 177420 0 0 0 0 0 17742 0 24873 0 220035 0 0 PART I, LINE 3 CEO IS PAID BY RELATED ORGANIZATION AND USE THE FOLLOWING TO ESTABLISH COMPENSATION: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY/STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. CASH 2024-12-31 1731133 FMV - CASH 237172265 HANOVER AREA YMCA 500 N GEORGE STREET HANOVER PA 17331 501(C)(3) 1 0 0 1 0 1 1 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: CAM'ELA BISCH, TOM PALHOSKY, COLBY SWARTZ PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: TOM PALHOSKY AND COLBY SWARTZ, DIRECTORS, WERE ALSO DIRECTORS OF THE HANOVER AREA YMCA AND WILL REMAIN AFTER CLOSING OF HERITAGE FOUNDATION OF HANOVER AREA YMCA,CAM'ELA BISCH, CHIEF EXECUTIVE OFFICER, WAS ALSO THE CHIEF EXECUTIVE OFFICER OF THE HANOVER AREA YMCA AND WILL CONINTUE IN THAT POSITION AFTER CLOSING OF THE HERITAGE FOUNDATION OF HANOVER AREA YMCA. FORM 990, PART V, LINE 1C: THE ORGANIZATION DID NOT HAVE ANY INSTANCES WHERE BACKUP WITHHOLDING WAS REQUIRED; HOWEVER, IF THE SITUATION WOULD ARISE, THE ORGANIZATION IS AWARE OF THE REPORTING REQUIREMENTS AND WOULD HANDLE THAT ACCORDINGLY. FORM 990, PART VI, SECTION A, LINE 3 THE HANOVER AREA YMCA MANAGES ALL ACTIVITIES OF THE HERITAGE FOUNDATION OF HANOVER AREA YMCA. FORM 990, PART VI, SECTION A, LINE 7A THE HERITAGE FOUNDATION OF HANOVER AREA YMCA BOARD IS APPOINTED BY THE HANOVER AREA YMCA'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE CHIEF FINANCIAL OFFICER, CHIEF EXECUTIVE OFFICER, AND FINANCE COMMITTEE OF THE HANOVER AREA YMCA. AFTER PERFORMING ITS REVIEW OF THE FORM 990, THE FINANCE COMMITTEE WILL PRESENT THE FORM 990 TO THE FULL BOARD OF THE HERITAGE FOUNDATION OF HANOVER AREA YMCA. THE FULL BOARD WILL RECEIVE A COPY OF THE FORM 990 BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY OF THE HERITAGE FOUNDATION OF THE HANOVER AREA YMCA IS TO PROTECT THE HANOVER AREA YMCA WHEN IT IS CONTEMPLATING ENTERING INTO A CONTRACT, TRANSACTION, OR ARRANGEMENT THAT HAS THE POTENTIAL FOR BENEFITING THE PRIVATE INTEREST OF A SIGNIFICANT PERSON. A SIGNIFICANT PERSON IS ANY DIRECTOR, KEY EMPLOYEE, OR COMMITTEE MEMBER WITH BOARD DELEGATED POWERS. THIS WOULD ALSO INCLUDE A SIGNIFICIANT PERSON'S SPOUSE, BROTHER, SISTER, PARENT, GRANDPARENT, CHILD, OR GRANDCHILD OF THE PERSON OR THE PERSON'S SPOUSE. EACH SIGNIFICIANT PERSON SHALL COMPLETLY, ACCURATELY, AND TIMELY SUBMIT THE ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE AS PREPARED AND DISTRIBUTED BY THE BOARD (OR COMMITTEE). THE BOARD (OR COMMITTEE) SHALL DETERMINE BY A MAJORITY VOTE OF DISINTERESTED DIRECTORS WHETHER THE DISCLOSED INTEREST MAY RESULT IN A CONFLICT OF INTEREST AFTER MEETING, DISCUSSING, AND VOTING ON THIS MATTER. A SIGNIFICIANT PERSON MAY MAKE A PRESENTATION AT THE BOARD (OR COMMITTEE) MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OR, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. TO ENSURE THAT THE HERITAGE FOUNDATION OF HANOVER AREA YMCA OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. WHEN CONDUCTING THE PERIODIC REVIEWS AS PROVIDED FOR, THE HERITAGE FOUNDATION OF HANOVER AREA YMCA MAY, BUT NEED NOT, USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE GOVERNING BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS PUBLIC, SINCE IT IS NOT REQUIRED BY FEDERAL OR STATE LAW. FORM 990, PART XI, LINE 9: BOOK/TAX DIFFERNCE ON SALE OF INVESTMENTS -63,132. CHANGE IN INTEREST IN NET ASSETS OF A COMMUNITY FOUNDATION 1,251. TRANSFER OF NET ASSETS - HANOVER AREA YMCA -1,731,133. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DOES HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS HAS NOT CHANGED FROM THE PRIOR YEAR. HANOVER AREA YMCA 500 N GEORGE STREET HANOVER PA 17331 237172265 COMMUNITY PROGRAMS - CHILD DEVELOPMENT, MEMBERSHIP, GYMNASTICS AND OTHER PA 501(C)(3) LINE 10 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 HANOVER AREA YMCA R 1731133 CASH