2025-11-05T07:16:27-06:00 2024-12-31 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2024-01-01 043383996 Southern District YMCA-Camp Lincoln Inc SOUT 6036423361 56 Linden Street Exeter NH 03833 Cheryl Costantini Board Chair 6036423361 2025-10-13 1 0 Connor Smart P02285543 2078792100 2025-10-13 2024 2025-03-06 01:10:19Z Reid Van Keulen 56 Linden Street Exeter NH 03833 5925079 0 X https://www.sdymca.org/ X 1997 NH (See Schedule O)Southern District YMCA/Camp Lincoln, Inc. has been listening and responding to our communities' most critical social needs since 1926. Southern District YMCA supports its communities with neighborhood-based programs and services that annually impact the lives of more than 20,000 residents in Rockingham County, NH, and beyond. YMCA programs build healthy spirits, minds, and bodies for all. Every day, we work side-by-side with our neighbors to make sure that everyone, regardless of age, income, or background, has the opportunity to learn, grow, and thrive. We improve lives and strengthen character by fostering youth and family development, healthy living, and social responsibility. Passionate staff and volunteers deliver the Y's mission through three (3) branches: Exeter Area YMCA, YMCA Camp Lincoln, and YMCA school age childcare. 13 13 288 75 3170 2170 418546 429090 4560280 4996923 169962 -100477 132780 384738 5281568 5710274 122500 134669 0 0 2879813 3158464 0 0 87986 1811996 1850935 4814309 5144068 467259 566206 9069368 8923175 2469585 1750246 6599783 7172929 X We inspire and nurture lifelong development of youth, adults, families, and communities through programs that strengthen the spirit, mind, and body, while being welcoming and accessible to all. 0 0 1822419 91153 2162915 YMCA Camp Lincoln - YMCA Camp Lincoln focuses on nurturing the potential of every youth and teen during 10 weeks each summer. We believe that every child deserves the opportunity to discover who they are and what they can achieve. At Camp Lincoln, children develop talents, grow sportsmanship and leadership skills, and most importantly, learn how to be themselves. In this program area that focuses on youth development, Camp Lincoln uses the outdoors to teach healthy living, character development, social growth, fitness, water safety and environmental education. At YMCA Camp Lincoln, no child has ever been turned away because they could not afford to pay. (Continued on Schedule O)In partnership with the Kingston Lake Association and the Town of Kingston, the YMCA champions conservation, environmental education, and social responsibility. 1565234 32123 1625898 Exeter Area YMCA - Exeter Area YMCA serves all people, regardless of their ability to pay, with programs that develop the spirit, mind, and body. We offer financial assistance and scholarship opportunities for youth, adults, and families to obtain memberships, and to participate in programs and other community events. Our YMCA offers a wide range of evidence-based health, well-being, adaptive physical activity, and fitness programs that provide the resources and guidance to maintain or improve physical activity, health and wellness, and mental strength. Through collaborations with other nonprofits, schools, local businesses, and community organizations, the Y fosters not only health and well-being but social responsibility to be a community resource. 871585 11393 1237414 YMCA school age childcare - the mission of the YMCA is realized in the lives of the children we serve in our state-licensed before and after school programs where the children receive academic assistance, participate in character development, health and wellness, homework support, literacy, STEM (science, technology, engineering, and math) experiences, service learning, and social competence and conflict resolution. The Y partners with school districts to ensure affordable care so that children of working families learn foundational skills, develop healthy, trusting relationships and build self-reliance through the YMCA values of caring, honesty, respect, and responsibility. (Continued on Schedule O)The YMCA offers tuition assistance for parents who cannot afford the full cost of childcare, ensuring every family has access to vital before and after school care. In addition to before and after school care, this program operates an eight-week summer camp designed to build on the progress students make during the school year, provide them with engaging, fun, educational field trips and take twice-weekly trips to Camp Lincoln. 4259238 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 53 0 1 288 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X Stephen C Yevich 6036423361 56 Linden Street Exeter NH 03833 Tim Bateman Director (end 1/2024) 0.50 0.00 X 0 0 0 Bryan Bouchard Director (start 3/2024) 0.50 0.00 X 0 0 0 John Bunker Director (start 3/2024) 0.50 0.00 X 0 0 0 Christina Cassano Director 0.50 0.00 X 0 0 0 Tammy Gluck Director 0.50 0.00 X 0 0 0 Janet Guen Director 0.50 0.00 X 0 0 0 Jodi Herncjar Director (start 3/2024) 0.50 0.00 X 0 0 0 Wayne Loosigian Director (end 1/2024) 0.50 0.00 X 0 0 0 David MacKay Director (end 2/2024) 0.50 0.00 X 0 0 0 Maureen Pecora Director 0.50 0.00 X 0 0 0 Lindsay Sonnett Director 0.50 0.00 X 0 0 0 Danette Wineberg Director 0.50 0.00 X 0 0 0 Jeffrey Neil Chair (end 11/2024) 2.00 0.00 X X 0 0 0 Cheryl Costantini Vice Chair (end 11/24); Chair 2.00 0.00 X X 0 0 0 Jennifer Young Treasurer 1.00 0.00 X X 0 0 0 Carole Matthews Secretary (end 11/24); Vice Chair 1.00 0.00 X X 0 0 0 Michelle Berke Secretary (eff. 11/2024) 0.50 0.00 X X 0 0 0 Kimberly Masucci CEO (end 7/2024) 40.00 0.00 X 95421 0 18249 Reid Van Keulen COO; Interim CEO (start 7/2024) 40.00 0.00 X 90038 0 16710 185459 0 34959 0 0 0 0 0 55197 201549 172344 13135 429090 Youth development 624110 3373065 3373065 Healthy living 713940 1623858 1623858 4996923 101358 101358 18394 3445 0 275 18394 3170 21564 18394 3170 3150 204985 -201835 -201835 -201835 0 55197 4579 -4579 -4579 125433 3750 121683 121683 12126 1216 10910 10910 Insurance payouts 900099 235160 235160 235160 5710274 5026227 3170 251787 134669 134669 220418 172192 44199 4027 2473769 1995309 424498 53962 72304 43890 28414 191329 132616 58713 200644 157984 38225 4435 15650 15650 22177 22177 161781 113725 40818 7238 35681 22336 5167 8178 367912 324669 42934 309 347392 344988 1202 1202 221322 212556 5348 3418 60683 40793 16703 3187 59653 39286 19084 1283 285304 277651 7653 102350 77430 24173 747 Program supplies 149326 148870 456 Provision for bad debts 20796 19774 1022 UBI Taxes 908 500 408 5144068 4259238 796844 87986 308979 19458 2473769 2394432 41130 45247 11834 54267 84026 8835088 2663183 6033367 6171905 45656 77133 112200 119140 9069368 8923175 351769 297112 55506 35549 2011409 1338477 50901 79108 2469585 1750246 X 6320812 6764038 278971 408891 6599783 7172929 9069368 8923175 566206 6940 0 X X 0 1 X 1 0 X 1275330 857923 2184674 418546 429090 5165563 2122251 2575568 3731921 4590251 5026227 18046218 3397581 3433491 5916595 5008797 5455317 23211781 22540 22589 28069 24863 32680 130741 0 22540 22589 28069 24863 32680 130741 23081040 6935 7415 19061 170940 101358 305709 2841 3170 6011 6935 7415 19061 173781 104528 311720 3759 3058 90989 105786 121683 325275 235160 235160 3408275 3443964 6026645 5288364 5916688 24083936 0.95840 0.97600 0.01290 0.00920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 112200 6940 119140 102201 9999 112200 0.00000 1.00000 0.00000 1 0 219854 219854 7842221 2310544 5531677 529981 338120 191861 243032 14519 228513 6171905 Finance lease obligations 79108 79108 X 5732423 6940 140058 9820 156818 5575605 134669 134669 5710274 5159277 140058 9820 149878 5009399 134669 134669 5144068 Part V, Line 4: The Organization has a 100% interest in the Arthur J. Connor Trust, a perpetual trust. The Organization will receive income from the trust in perpetuity, but will never receive the assets held in trust. Any income received is donor restricted and must be used for the improvement and maintenance of the real estate used in the operation of Camp Lincoln. In addition, pursuant to the terms of the Trust, if Camp Lincoln is not used for at least eight weeks each year for two successive years or if Camp Lincoln is rented to any other group or organization for more than fourteen consecutive days, then the trust corpus must be distributed to the heirs-at-law. Pursuant to the Organization's audited financial statements, restricted net assets pursuant to this beneficial trust interest has been deemed an endowment restricted in perpetuity. Part X, Line 2: The Organization is exempt from income taxation under the provisions of Section 501(c)(3) of the Internal Revenue Code (the Code) and, therefore, no income tax provisions have been included in the financial statements of the Organization. The Organization has analyzed its tax positions and has determined that there are no material unrecognized tax obligations to record. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items, including unrelated business income or tax status. Under guidance issued by the FASB, assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. Estimated interest and penalties, if applicable, related to uncertain tax positions are included as a component of income tax expense. Management has evaluated the Organization's tax positions taken on its filed tax returns and concluded that the Organization has maintained its tax-exempt status, does not have any significant unrelated business income and has taken no uncertain tax positions that require adjustment to the financial statements. Part XI, Line 2d - Other Adjustments: Cost of goods sold 1,216. Gaming expenses 3,750. Rental expenses 275. Fundraising event expenses 4,579. Part XI, Line 4b - Other Adjustments: Financial assistance programs 134,669. Part XII, Line 2d - Other Adjustments: Cost of goods sold 1,216. Gaming expenses 3,750. Rental expenses 275. Fundraising event expenses 4,579. Part XII, Line 4b - Other Adjustments: Financial assistance programs 134,669. Paddle Plunge 52204 52204 3947 52204 52204 3947 3947 -3947 125433 3750 0 0.00000 125433 3750 3750 121683 NH 1 0 1 0 0.00000 1.00000 Stephen C Yevich Finance Director 56 Linden Street Exeter NH 03833 1 121683 3750 RMH NH LLC (dba The Brook) 319 New Zealand Road Seabrook NH 03874 RMH NH LLC dba The Brook See supplemental information. X 0 Form 990, Schedule G, Part III, Gaming: The Y is reporting gaming activity income on this Form 990, Schedule G, due to revenues received from a casino and gambling institution conducted indirectly and on behalf of The Y. Under New Hampshire Law RSA 287-D, NH-based institutions may conduct gaming, casino, and gambling activities within New Hampshire State borders if a portion of income from such activity is redistributed to qualified and registered charitable institutions. During the year ending December 31, 2024, and in accordance with RSA 287-D, The Y filed an application with the NH Gaming Regulatory Oversight Authority and paid the applicable filing fee to be eligible to receive a percentage of registered gaming income from such casino and gaming institutions. The Y then contracted with RMH NH LLC (d/b/a The Brook, or the "Casino") to engage in such an arrangement. The Casino generated gross revenue during this period of $125,433. $121,683 of this total was paid to The Y, subject to a $3,750 fee charged to The Y for facility rental and maintenance fees. The Y did not oversee, manage, coordinate, or participate in any of the Casino's gaming operations. Aside from registering with the applicable State Departments and complying with RSA 287-D, The Y had very minimal interaction in this activity. Accordingly, the Casino would meet the definition of a third-party engaged gaming manager, as required to be reported on this Form 990, Schedule G, Part III. 1 Financial assistance for YMCA programs and memberships 217 134669 Part I, Line 2: As a charitable nonprofit organization, The Y is committed to ensuring that every community member has the ability to achieve their full potential. Our flexible membership program enables all individuals and families to become active members or participate in our programs. Our join fees, monthly membership dues, and program fees are assessed on a sliding scale to ensure that anyone can utilize the Y, regardless of income. The Y requests that applicants provide proof of income and need when requesting financial assistance. The Organization may request that applicants show an attending staff member tax records when requesting financial assistance, though such disclosures are not strictly required in cases where sharing this information is difficult or uncomfortable for the applicant. Usage of the Organization's financial assistance programs is determined by measuring class attendance, facility use and access, and other general participation records relative to member applications for aid. A NH Health & Education Facilities Authority 020279866 2014-11-13 5654000 To construct facility in Exeter, NH 0 0 0 A 4209340 5654000 50883 137190 5465927 2015 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 1 0 0 0 0 0 0 A 1 Schedule K, Part IV, Line 7: The Organization does not have formal written procedures to monitor compliance with the arbitrage, yield restrictions, or rebate requirements of Section 148. However, the Organization's sole use of the bond proceeds was for qualified charitable purposes, specifically for the improvement of the Y's programmatic facilities and property. No portion of the tax-exempt bond funds were invested, reserved, or otherwise used to yield any investment or other financial return, and no portion of the bond funds were expended on any matter or use that was not related to the original exempt, charitable purpose for which the bonds were issued. Accordingly, while the Organization does not have formal written procedures to monitor compliance with Section 148, the Organization, through its purposeful and intentional use of the bond issuance, only used the proceeds from the bond on qualified charitable purposes. Therefore, no portion of this tax-exempt bond could be said to be an "arbitrage bond" as defined under Section 148. Form 990, Part VI, Section B, line 11b For the year covered by this Form 990, The Y engaged an independent public accounting firm to perform an audit of its financial statements and to subsequently assist in the preparation and filing of its annual Form 990. A draft of the Form 990 was prepared by the independent accountants and provided to the Organization for its review and consideration prior to filing; the Form 990 will only be filed with the IRS once the Organization's management, Finance Director, and audit commitee have reviewed and approved the filing and after a copy of the Form 990 was made available to all active Board members. Form 990, Part VI, Section B, line 12c The Organization has a written conflict of interest policy that is reviewed annually. Board members, officers, and key employees are asked to sign it annually and disclose any interests that could possibly give rise to conflicts. In addition, any changes during the year are required to be disclosed immediately as they occur. Form 990, Part VI, Section B, line 15 Human resources performs market data studies using a tool approved by Y-USA of key benchmark positions to determine if pay is equitable for the CEO, staff that report directly to the CEO, and other key positions within the organization. The CEO and human resources meet jointly and use performance ratings of the staff, along with position-in-range and comp-ratios to calculate annual merit increases using these tools. The board of directors approves and awards the CEO's annual increase. This process was last undertaken in 2024. The aforementioned process to establish compensation was used by a committee appointed by the board of directors to review the CEO's compensation and any changes to it, after conducting an annual performance appraisal of the CEO. This process was last undertaken in 2024. Form 990, Part VI, Section C, line 19 The governing documents, Form 990 and audited consolidated financial statements are available upon request to the extent required by applicable law. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. Beneficial remainder trust Charitable endowment NH Southern District YMCA-Camp Lincoln Inc T 119140 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0