2025-06-17T14:46:38-05:00 2024-12-31 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2024-01-01 520607953 YOUNG MENS CHRISTIAN ASSOCIATION INC YOUN 3016635131 1000 NORTH MARKET STREET FREDERICK MD 21701 CHRIS COLVILLE CEO 3016635131 2025-06-13 1 0 DOUGLAS L BERMAN CPA P01269555 7178433804 2025-06-11 2024 2025-03-06 01:10:19Z CHRIS COLVILLE 1000 NORTH MARKET STREET FREDERICK MD 21701 25569282 0 X WWW.FREDERICKYMCA.ORG X 1906 MD BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL BY PUTTING JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE. 19 18 744 350 0 0 2723403 5680298 17468115 18896856 285383 588432 173783 181196 20650684 25346782 0 0 0 0 10730823 12402913 0 0 579832 7801956 8335546 18532779 20738459 2117905 4608323 47773718 52004309 16498490 15469278 31275228 36535031 X ASSOCIATIONS OF PERSON OF ALL AGES WHO ARE UNITED THROUGH A COMMON EFFORT TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT PROMOTE HEALTHY LIFESTYLES, STRENGTHEN THE FAMILY, DEVELOP LEADERSHIP IN YOUTH, BUILD INTERNATIONAL UNDERSTANDING, AND ASSIST IN COMMUNITY DEVELOPMENT IN FREDERICK, MARYLAND. 0 0 5147519 0 8122019 FAMILY SERVICES AND CHILD CARE: THE YMCA IS THE LARGEST CHILDCARE PROVIDER IN FREDERICK COUNTY, AND AS SUCH, IT HAS A STRONG WORKING RELATIONSHIP WITH FCPS, THE FREDERICK COUNTY GOVERNMENT, AND THE FREDERICK COUNTY HOUSING AUTHORITY. THROUGH A PARTNERSHIP APPROACH, WE PROVIDE SERVICES TO NEARLY 3,000 UNIQUE CHILDREN. OVER THE LAST YEAR, THE YMCA HAS SUCCESSFULLY PROVIDED QUALITY CHILDCARE SERVICES AT MULTIPLE LOCATIONS, FOR A VARIETY OF AGES, TO SERVE A DIVERSE POPULATION, ALL YEAR ROUND. AS MENTIONED ABOVE, THE PROGRAMS INCLUDE: LICENSED CHILD CARE DEVELOPMENT CENTERS, BEFORE AND AFTERSCHOOL ACTIVITIES HOSTED IN TWENTY-FOUR (24) LOCATIONS, AND SUMMER DAY CAMP AT SEVEN (7) OFF-SITE LOCATIONS. THE YMCA IS COMMITTED TO PROVIDING MANY EXPERIENCES AND ACTIVITIES, INCLUDING ENRICHMENT-BASED OFFERINGS: DANCE, YOUTH SPORTS, ARTS & HUMANITIES, SCIENCE & TECHNOLOGY, HOMEWORK/TUTORING, COMPREHENSIVE STATE APPROVED PRESCHOOL CURRICULUM, SPECIALTY FIELD TRIPS, AND GUEST SPEAKERS. 3588212 0 3045246 HEAD START PROGRAM: THE YMCA OF FREDERICK COUNTY IS CURRENTLYIN YEAR 13 OF ADMINISTERING THE FEDERAL HEAD START GRANT FOR FREDERICK COUNTY, MARYLAND. THIS GRANT SUPPORTS A TOTAL OF 144 CHILDREN AND THEIR FAMILIES THROUGH BOTH HEAD START AND EARLY HEAD START PROGRAMMING - 120 FUNDED HEAD START SLOTS AND 24 FUNDED EARLY HEAD START SLOTS. SERVICES ARE PROVIDED AT SIX LOCATIONS ACROSS THE COUNTY: BERNARD BROWN, BETH SHOLOM CONGREGATION, CHURCH STREET, EMMITSBURG, STALEY AND THE YMCA'S BIRTH TO FIVE CHILD DEVELOPMENT CENTER. HEAD START HAS BEEN A PART OF THE FREDERICK COUNTY COMMUNITY FOR OVER FIFTY YEARS. THE YMCA TOOK OVER THE GRANT IN 2012, FOLLOWING THE FREDERICK COUNTY GOVERNMENT'S DECISION TO RELINQUISH IT AFTER MORE THAN 45 YEARS OF MANAGEMENT. THE PROGRAM PROMOTES SCHOOL READINESS FOR VULNERABLE CHILDREN FROM BIRTH TO AGE FIVE BY SUPPORTING EARLY LEARNING, HEALTH AND FAMILY WELL-BEING. IT AIMS TO PREPARE CHILDREN FOR SUCCESS IN SCHOOL AND BEYOND BY FOSTERING THEIR COGNITIVE, SOCIAL AND EMOTIONAL DEVELOPMENT THROUGH A COMPREHENSIVE RANGE OF SERVICES, INCLUDING HEALTH, NUTRITION, SOCIAL SUPPORT - TAILORED BASED ON FAMILY NEEDS ASSESSMENTS. ALL SERVICES ARE RESPONSIVE TO EACH CHILD'S AND FAMILY'S ETHNIC, CULTURAL, AND LINGUISTIC BACKGROUND. HEAD START PLACES A STRONG EMPHASIS ON THE ROLE OF PARENTS AS THEIR CHILD'S FIRST AND MOST IMPORTANT TEACHERS. IN IMPLEMENTING THE PROGRAM, THE YMCA HAS SUCCESSFULLY PARTNERED WITH COMMUNITY ORGANIZATIONS TO SECURE SERVICE LOCATIONS AND ADDITIONAL FUNDING. THE PROGRAM IS FUNDED BY AN 80% FEDERAL GRANT, WITH A REQUIRED 20% LOCAL OR ASSOCIATION MATCH, WHICH MAY BE MET THROUGH CASH OR IN-KIND CONTRIBUTIONS SUCH AS SPACE AND SERVICES. 5962361 0 7729591 MEMBERSHIP SERVICES: THE YMCA PROVIDES THE OPPORTUNITY FOR ANYONE IN FREDERICK COUNTY TO PARTICIPATE IN YMCA PROGRAMMING AND ACTIVITIES, TO ENROLL REGARDLESS OF THEIR ABILITY TO PAY. FINANCIAL ASSISTANCE IS MADE POSSIBLE THROUGH THE BOARD OF DIRECTORS' EFFORTS AND NUMEROUS LOCAL BUSINESSES AND ORGANIZATIONS, ON BEHALF OF THE YMCA, AND TO SUPPORT THE INITIATIVES OF THE YMCA WHILE FOCUSING ON THE STRATEGIC PLAN. THE YMCA CONTINUES TO BE SUCCESSFUL IN POSITIONING ITSELF AS A LEADER IN THE COMMUNITY BY PROVIDING SERVICES AND ACTIVITIES TO COMMUNITY MEMBERS WHERE OTHER AGENCIES OR ORGANIZATIONS MIGHT NOT BE IN A POSITION TO DO SO. OVER THE LAST YEAR, THE YMCA HAS PARTNERED WITH A VARIETY OF AGENCIES AND ORGANIZATIONS TO PROVIDE QUALITY ACTIVITIES TO THE COMMUNITY, ALLOWING THESE LOCAL CHARITIES AND ORGANIZATIONS TO LEVERAGE RESOURCES, BOTH FINANCIAL AND PHYSICAL SUPPORT, AS WELL AS ELIMINATING DUPLICATE SERVICES WITHIN THE COMMUNITY. COMMUNITY PARTNERSHIPS INCLUDE, BUT ARE NOT LIMITED TO: THE CITY OF FREDERICK, FREDERICK COUNTY GOVERNMENT, AMERICAN DIABETES FOUNDATION, HOUSING AUTHORITY, BLESSINGS IN A BACKPACK, FREDERICK CHILDREN'S CHORUS, PEABODY INSTITUTE, AMERICAN LEGION, AND COIP. THE YMCA OF FREDERICK COUNTY CONTINUED TO IMPLEMENT THE STRATEGIC PLAN. THE ASSOCIATION CONTINUES TO UPGRADE AND IMPROVE ITS FACILITIES AND USE SPACE TO MEET THE DEMANDS OF MORE THAN 30,000 UNIQUE MEMBERS PARTICIPATING IN YMCA SERVICES. THE MOST VALUABLE ASSET OF THE YMCA IS ITS PEOPLE. THE ASSOCIATION CONTINUES TO REACH OUT TO BOTH MEMBERSHIP AND STAFF TO CONDUCT SURVEYS, ENCOURAGE FEEDBACK, AND RESPOND TO THE NEEDS OF THE COMMUNITY. 4728270 0 209979 PROGRAMS SUCH AS YOUTH AND COMMUNITY PROGRAMS AND ADULT PROGRAMS ALIGN WITH THE MISSION OF THE YMCA THAT PROMOTE GENERAL WELFARE OF THE RESIDENTS OF FREDERICK, MARYLAND. THESE PROGRAMS SUPPORT A POSITIVE ENVIRONMENT FOR RESIDENTS OF FREDERICK MARYLAND TO MAKE HEALTHY LIVING CHOICES THAT GIVE THEM THE OPPORTUNITY TO LEARN, GROW, AND THRIVE. 4728270 0 209979 19426362 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 44 0 1 744 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 18 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MD X X X CHRIS COLVILLE 3016635131 1000 NORTH MARKET STREET FREDERICK MD 21701 KIM ANSELMO BOARD CHAIR 5.00 X X 0 0 0 JAMES SHERWOOD CHAIR - ELECT 5.00 X X 0 0 0 CHRIS COLVILLE SECRETARY/TREASURER/CEO 40.00 X X 257918 0 42328 BRAD PINGREY DIRECTOR / FINANCE CHAIR 5.00 X X 0 0 0 KEN BROWN DIRECTOR 5.00 X 0 0 0 MICHELLE CONCEPCION DIRECTOR 5.00 X 0 0 0 IAN EVERSULL DIRECTOR 5.00 X 0 0 0 ERIC FAIRBANKS DIRECTOR 5.00 X 0 0 0 MANO KOIPILLAI DIRECTOR 5.00 X 0 0 0 REBEKAH LUSK DIRECTOR 5.00 X 0 0 0 MIKE MAJEED DIRECTOR 5.00 X 0 0 0 STACEY MOLER DIRECTOR 5.00 X 0 0 0 JONAS MORRISON DIRECTOR 5.00 X 0 0 0 CHRISSY NIPER DIRECTOR 5.00 X 0 0 0 GRANT OTTO DIRECTOR 5.00 X 0 0 0 JONATHAN PERNELL DIRECTOR 5.00 X 0 0 0 SHAMONT SNOWDEN DIRECTOR 5.00 X 0 0 0 TIM TOSTEN DIRECTOR 5.00 X 0 0 0 SUZETTE WHITE DIRECTOR 5.00 X 0 0 0 TIMOTHY DUNN VP - FACILITIES & INFORMAT 40.00 X 122606 0 14789 THOMAS CLINGMAN VP - SOCIAL RESPONSIBILITY 40.00 X 129617 0 28470 TRACEY HILL CHIEF PEOPLE OFFICER 40.00 X 125214 0 32947 LISA KOEN VP - HEALTHY LIVING 40.00 X 122724 0 22007 758079 0 140541 5 0 1 0 LEE BUILDING MAINTENANCE PO BOX 3509 FREDERICK MD 21705 CLEANING CONTRACT 643668 YMCA OF THE USA 101 NORTH WACKER DR SUITE 1600 CHICAGO IL 60606 SUPPORT SERVICES 308628 MORGAN KELLER 70 THOMAS JOHNSON DR FREDERICK MD 21702 CONTRACTOR 268918 BUTTERFLY INC 2 TRAP FALLS RD STE 310 SHELTON CT 06484 BUYOUT OF CONTRACT - INSTALLED ENERGY EF 203857 DAXKO 600 UNIVERSITY PARK PLACE STE 500 BIRMINGHAM AL 35209 PROVIDES OPERATIONS SOFTWARE 160428 5 11240 140820 719307 4808931 3790259 5680298 FAMILY SERVICES & CHILD CARE 624410 8122019 8122019 MEMBERSHIP SERVICES 713940 7729591 7729591 YOUTH & COMMUNITY PROGRAMS 624110 3045246 3045246 18896856 437589 437589 260474 79107 30524 181367 -30524 150843 150843 44546 140820 73329 -28783 -28783 93369 39540 53829 53829 MISCELLANEOUS 900099 152930 152930 LOCKER RENTALS 900099 3220 3220 156150 25346782 19106835 0 559649 300672 288262 4761 7649 9692321 9296947 148959 246415 573822 553010 3971 16841 931358 897067 7202 27089 904740 862185 20675 21880 799928 714640 58026 27262 18056 18056 67447 67447 56166 56166 8634 8634 198363 176027 15844 6492 985631 923461 34939 27231 2881 2881 3123595 2820210 214325 89060 220399 217633 1524 1242 184542 161005 8607 14930 746115 690171 34807 21137 333657 317405 1671 14581 1384958 1229022 110616 45320 65850 58035 5544 2271 BAD DEBT EXPENSE 72213 64263 7950 MISCELLANEOUS 67111 60001 4628 2482 20738459 19426362 732265 579832 4775676 4947486 82769 32251 1022669 406534 1150957 253661 204028 194160 46949884 14378169 32923168 32571715 3765802 9896247 267766 290385 3580883 3411870 47773718 52004309 1010057 1134034 822273 1048545 13103899 12168392 1562261 1118307 16498490 15469278 X 27019294 32772003 4255934 3763028 31275228 36535031 47773718 52004309 X 4608323 346036 305444 X X 0 1 X 1 1 1 X 2204197 8226628 4768345 2723403 5680298 23602871 9253435 11500719 15245275 17496776 18990225 72486430 43807 56099 78498 44944 44546 267894 11501439 19783446 20092118 20265123 24715069 96357195 22100 10300 17870 50270 0 22100 10300 17870 50270 96306925 103903 116124 120470 286029 437589 1064115 103903 116124 120470 286029 437589 1064115 125267 61876 90437 179986 156150 613716 11730609 19961446 20303025 20731138 25308808 98035026 0.98240 0.98520 0.01090 0.00840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4033569 1106303 470252 204308 5405816 3607287 46696 379586 4033569 4279791 37296 -590816 118984 3607287 4742421 61765 585439 1000000 109834 4279791 4449948 343401 50928 4742421 0.48170 0.19980 0.31850 1 0 5113346 5113346 36525373 11221178 25304195 4838496 3156991 1681505 472669 472669 32571715 BENEFICIAL INTEREST IN TRUSTS 470983 INTEREST RATE SWAP ASSET 1854499 RIGHT-OF-USE ASSETS, OPERATING LEASES 928088 RIGHT-OF-USE ASSETS, FINANCE LEASES 158300 3411870 RIGHT OF USE LIABILITY 1118307 1118307 X 26572411 346036 517446 418313 1281795 25290616 56166 56166 25346782 21312608 517446 112869 630315 20682293 56166 56166 20738459 PART V, LINE 4: SOME ENDOWMENT FUNDS ARE INTENDED TO BE USED FOR SCHOLARSHIPS. OTHER FUNDS ARE AVAILABLE FOR USE AT THE DISCRETION OF THE BOARD OF DIRECTORS. PART X, LINE 2: THE YMCA IS A NONPROFIT ENTITY DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM INCOME TAXES ON RELATED ACTIVITIES PURSUANT TO SECTION 509(A) OF THE CODE. IN ADDITION, THE YMCA WAS ORGANIZED UNDER THE MARYLAND NONPROFIT CORPORATION LAW AND IS EXEMPT FROM STATE INCOME TAXES. REVENUE EARNED WHICH IS NOT RELATED TO THE YMCA'S EXEMPT PURPOSE, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THE YMCA HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE PREPARATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (U.S. GAAP) REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE YMCA, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE YMCA HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE YMCA 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: FUNDRAISING EXPENSES 73,329. COST OF GOODS SOLD 39,540. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP LIABILTY 258,371. CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST 24,454. CHANGE IN INTEREST IN NET ASSETS OF A COMMUNITY FOUNDATION 22,619. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 73,329. COST OF GOOD SOLD 39,540. GOLF TOURNAMENT 125387 93636 31751 39102 SANTA 5K RUN 34203 34203 21795 1 25776 12981 12795 12432 185366 140820 44546 73329 73329 -28783 X X 0 0 0 0 0 0 0 0 0 CHRIS COLVILLE SECRETARY/TREASURER/CEO 257918 0 0 0 0 0 30857 0 11471 0 300246 0 0 0 TRACEY HILL CHIEF PEOPLE OFFICER 125214 0 0 0 0 0 14987 0 17960 0 158161 0 0 0 THOMAS CLINGMAN VP - SOCIAL RESPONSIBILITY 129617 0 0 0 0 0 15075 0 13395 0 158087 0 0 0 A FREDERICK COUNTY MARYLAND 526000943 2019-12-20 18000000 BUILDING AND EQUIPMENT 0 0 0 A 5831609 18000000 2420367 15579633 2020 0 1 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 X 2 3784542 FMV X SUPPLIES 6 5717 FMV 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 ONE CLASS OF MEMBERS WITH VOTING RIGHTS RESERVED TO THOSE MEMBERS 18 YEARS OF AGE OR OLDER. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS 18 YEARS AND OLDER HAVE VOTING RIGHTS ON BOARD MEMBERS AND OFFICE POSITIONS. THE HEAD START POLICY COUNCIL ELECTS A CHAIR PERSON WHO HAS A FULL VOTING SEAT ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE REVIEWS A DRAFT VERSION OF FORM 990. AFTER ANY CHANGES ARE MADE, THE 990 IS PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE DRAFT 990 IS ALSO PROVIDED TO THE FULL BOARD FOR THEIR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER IS REQUIRED TO FILL OUT AND SIGN A DISCLOSURE DOCUMENT AT THE FIRST BOARD MEETING OF THE YEAR. THE STATEMENT IS REVIEWED BY THE DIRECTOR OF FINANCE. FORM 990, PART VI, SECTION B, LINE 15 THE CEO MUST COMPLETE A SELF-EVALUATION AT THE BEGINNING OF THE YEAR BASED ON PRE-SET AND AGREED (MBO) GOALS. THE EXECUTIVE COMMITTEE EVALUATES THE CEO ANNUALLY AND REVIEWS THE CEO'S SELF-EVALUATION INCLUDING ADDING ADDITIONAL COMMENTS. THE EXECUTIVE COMMITTEE THEN DETERMINES AND APPROVES ANY MERIT INCREASE TO THE CEO. ALL OFFICERS AND KEY EMPLOYEE PERFORMANCE IS REVIEWED BY THE CEO ON AN ANNUAL BASIS BASED ON PRESET AND AGREED UPON GOALS. ANY MERIT INCREASES ARE APPROVED AND SET BY THE CEO. FORM 990, PART VI, SECTION C, LINE 18 THESE DOCUMENTS ARE AVAILABLE ON-SITE, UPON REQUEST AND ON THE YMCA WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE ON-SITE, UPON REQUEST AND ON THE YMCA WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS 24,454. CHANGE IN NET ASSETS OF COMMUNITY FOUNDATION 22,619. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP LIABILITY 258,371. PART XII, LINE 2C EXPLANATION: NO CHANGES FROM PRIOR YEAR.