2025-05-06T12:21:52-05:00 2024-12-31 621046406 JOHNSON HICKEY & MURCHISON PC 2215 OLAN MILLS DRIVE CHATTANOOGA TN 37421 990 2024-01-01 620475700 YOUNG MEN'S CHRISTIAN ASSOCIATION OF EAST TENNESSEE INC YOUN 8655259622 616 JESSAMINE STREET KNOXVILLE TN 37917 MATT RYERSON PRESIDENT & CEO 8655259622 2025-05-06 1 1 DEREK YOUNG P01350589 4237560052 2025-05-06 2024 2025-03-06 01:10:19Z MATT RYERSON 616 JESSAMINE STREET KNOXVILLE TN 37917 16411851 0 X WWW.YMCAKNOXVILLE.ORG X 1854 TN TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS AND ACTIVITIES THAT DEVELOP THE SPIRIT, MIND AND BODY OF YOUTH, ADULTS AND FAMILIES IN KNOXVILLE, TN AND SURROUNDING COMMUNITIES. 24 24 892 118 0 0 3578922 3557501 10855700 12385246 273627 157619 205383 209656 14913632 16310022 0 908065 0 0 9022263 9601691 0 0 37662 5840735 6171735 14862998 16681491 50634 -371469 24329486 22567905 7162619 5693850 17166867 16874055 X TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS AND ACTIVITIES THAT DEVELOP THE SPIRIT, MIND AND BODY OF YOUTH, ADULTS AND FAMILIES IN KNOXVILLE, TN AND SURROUNDING COMMUNITIES. THE YMCA ENCOURAGES GROWTH FOR YOUTH DEVELOPMENT, FOR HEALTHY LIVING AND FOR SOCIAL RESPONSIBILITY. YMCA ACTIVITIES ARE PROGRESSIVE AND CHALLENGE INDIVIDUALS TO LEARN, GROW AND THRIVE. REACHING OUT TO THE COMMUNITY IS AS IMPORTANT AS DEVELOPING MEMBERSHIP AT YMCA FACILITIES. WE WILL REMAIN FISCALLY SOUND TO PROVIDE AFFORDABLE SERVICES TO ALL MEMBERS OF THE COMMUNITY. 0 0 3618577 2633336 YOUTH DEVELOPMENT - 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 AFTER SCHOOL CHILD CARE, SUMMER DAY CAMP AND TEEN LEADERSHIP, OFFER A RANGE OF EXPERIENCES THAT ENRICH COGNITIVE, SOCIAL, PHYSICAL AND EMOTIONAL GROWTH. EXPENSES INCLUDE SUBSIDIES, DISCOUNTS AND DIRECT FINANCIAL ASSISTANCE THAT MAKE PARTICIPATION POSSIBLE FOR 85 PERCENT OF THE YOUNG PEOPLE WE SERVE. 8005223 9927724 HEALTHY LIVING - THE YMCA IS A LEADING VOICE ON HEALTH AND WELL-BEING. WE BRING FAMILIES CLOSER TOGETHER, ENCOURAGE GOOD HEALTH AND FOSTER CONNECTIONS THROUGH FITNESS, SPORTS, FUND AND SHARED INTERESTS. AS A RESULT, OVER 72,000 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. IN 2024, WE PROVIDED OVER $769,347 IN FINANCIAL ASSISTANCE TO PEOPLE WHO OTHERWISE MAY NOT HAVE BEEN ABLE TO AFFORD TO PARTICIPATE. 1595586 908065 SOCIAL RESPONSIBILITY - OUR YMCA BELIEVES IN GIVING BACK AND SUPPORTING OUR NEIGHBORS. WE HAVE BEEN LISTENING AND RESPONDING TO OUR COMMUNITY'S MOST CRITICAL SOCIAL NEEDS FOR MORE THAN 165 YEARS. Y PROGRAMS, SUCH AS TEEN MENTORING, SERVING ADULTS WITH DISABILITIES, ACES (ADVERSE CHILDHOOD EXPERIENCES) TRAININGS, AQUATIC SAFETY PROGRAMS AND MILITARY OUTREACH INITIATIVES ARE EXAMPLES OF HOW WE DELIVER TRAINING, RESOURCES AND SUPPORT THAT EMPOWER OUR NEIGHBORS TO EFFECT CHANGE, BRIDGE GAPS AND OVERCOME OBSTACLES. IN 2024, WE ENGAGED OVER 72,000 MEMBERS, PARTICIPANTS AND VOLUNTEERS IN ACTIVITIES THAT STRENGTHEN OUR COMMUNITY AND PAVE THE WAY FOR FUTURE GENERATIONS. 13219386 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 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 892 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 TN X YMCA OF EAST TENNESSEE KNOXVILLE 8655259622 616 JESSAMINE STREET KNOXVILLE TN 37917 CATHY G ACKERMANN DIRECTOR 1.00 X 0 0 0 YING AYLIFFE GENERAL COUNSEL 1.00 X 0 0 0 ANDY BEAM VICE CHAIR 1.00 X X 0 0 0 JOHN BECKER DIRECTOR 1.00 X 0 0 0 DAVID CLOTHIER PAST CHAIR 1.00 X 0 0 0 DAVID COLLINS DIRECTOR 1.00 X 0 0 0 JIM DICKERSON CHAIR 1.00 X X 0 0 0 AKRAM FAIZER DIRECTOR 1.00 X 0 0 0 DASHA LUNDY ASSISTANT SECRETARY 1.00 X X 0 0 0 JOHN HARBER DIRECTOR 1.00 X 0 0 0 MEGAN HATCHER SECRETARY 1.00 X X 0 0 0 BRENT MCDOUGAL DIRECTOR 1.00 X 0 0 0 ALVIN NANCE DIRECTOR 1.00 X 0 0 0 MARGIE NICHOLS DIRECTOR 1.00 X 0 0 0 STEPHANIE COOK DIRECTOR 1.00 X 0 0 0 SHARON MILLER PRYSE DIRECTOR 1.00 X 0 0 0 JASON HARDIN DIRECTOR 1.00 X 0 0 0 SEEMA SINGH-PEREZ DIRECTOR 1.00 X 0 0 0 RANDY SMITH ASSISTANCT TREASURER 1.00 X X 0 0 0 RANDY VINEYARD DIRECTOR 1.00 X 0 0 0 TONY BENTON DIRECTOR 1.00 X 0 0 0 JULIE WHEELER TREASURER 1.00 X X 0 0 0 MAGGIE MORGAN DIRECTOR 1.00 X 0 0 0 CHUCK NOON DIRECTOR 1.00 X 0 0 0 JAMES DICKSON PRESIDENT & CEO 40.00 X 278500 0 49462 KIM BALLARD COO 40.00 X 202471 0 52626 480971 0 102088 2 0 1 0 0 207283 8374 3051042 290802 8644 3557501 MEMBERSHIP REVENUE 813410 8676354 8676354 CHILD CARE REVENUE 624410 2633337 2633337 PHYSICAL EDUCATION REVENUE 813410 1075555 1075555 12385246 227150 227150 97118 0 97118 97118 97118 5243 64288 -5243 -64288 -69531 -69531 66140 8374 32298 33842 33842 26634 0 26634 26634 OTHER 900099 52062 52062 52062 16310022 12561060 0 191461 908065 908065 583059 583059 7559926 6535011 1024915 380702 297240 83462 483989 411603 72386 594015 485278 108737 20250 20250 372473 19216 315595 37662 496382 81742 414640 1582271 1420686 161585 235772 118352 117420 92932 49001 43931 157043 46336 110707 932035 929287 2748 275572 237457 38115 SUPPLIES 698615 682838 15777 CONTRACT SERVICES 562433 526898 35535 BANK AND CREDIT CARD FE 366292 306061 60231 DUES 197009 197009 182656 164315 18341 16681491 13219386 3424443 37662 3944910 2935140 417747 422615 378426 0 62902 94289 26220344 10408716 16302133 15811628 964698 1081156 2258670 2223077 24329486 22567905 415270 564618 874812 170627 3543000 2600388 2329537 2358217 7162619 5693850 X 16901787 16673159 265080 200896 17166867 16874055 24329486 22567905 -371469 78657 0 X 0 1 X 1 1 1 X 6373181 9495105 8393550 11059032 12299995 47620863 3276901 1379527 2688143 3460161 3787588 14592320 9650082 10874632 11081693 14519193 16087583 62213183 0 0 0 62213183 88543 74796 114219 303674 324268 905500 88543 74796 114219 303674 324268 905500 9738625 10949428 11195912 14822867 16411851 63118683 0.98570 0.98790 0.01430 0.01210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 200933 25236 8900 -14 3148 214135 186557 25849 8800 33 2640 200933 225338 -27716 8700 2365 186557 206962 29200 8100 2724 225338 189969 27255 7900 2362 206962 1.00000 1 0 1575714 1575714 21909751 9036147 12873604 496789 63947 432842 1989734 1191136 798598 248356 117486 130870 15811628 RIGHT OF USE ASSETS 2223077 2223077 LEASE OBLIGATIONS 2358217 2358217 X 16420977 78657 32298 110955 16310022 0 16310022 16713789 32298 32298 16681491 0 16681491 PART V, LINE 4: DISTRIBUTIONS OF INCOME CAN BE USED TO BENEFIT THE PROGRAMS AND SERVICES OF THE YMCA. PART X, LINE 2: THE YMCA IS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, EXCEPT FOR TAXES PERTAINING TO UNRELATED BUSINESS INCOME, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. ADDITIONALLY NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS. INTEREST AND PENALTIES WOULD BE RECOGNIZED AS TAX EXPENSE, HOWEVER, THERE IS NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. THE TAX YEARS AFTER 2021 ARE STILL OPEN TO AUDIT FOR FEDERAL PURPOSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS 32,298. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS 32,298. GOLF TOURNAMENTS 74514 8374 66140 32298 74514 8374 66140 32298 32298 33842 1 TEMPORARY ASSISTANCE TO MEET THE NEEDS OF INDIVIDUALS BY PAYING RENT, UTILITIES, GROCERIES, AND OTHER ITEMS. 183 908065 X X X X 0 0 0 0 0 0 0 0 0 JAMES DICKSON PRESIDENT & CEO 278500 0 0 0 0 0 34589 0 14873 0 327962 0 0 0 KIM BALLARD COO 202471 0 0 0 0 0 45160 0 7466 0 255097 0 0 0 A INDUSTRIAL DEVELOPMENT BOARD KNOX COUNTY 621159173 2019-08-16 5500000 REFUNDING AND CONSTRUCTION 0 0 0 A 2786860 34500 2678640 2020 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS FIRST REVIEWED BY THE CEO WITH THE AUDITOR, THEN BY THE CORPORATE FINANCE/AUDIT COMMITTEE. THE COMMITTEE THEN RECOMMENDS THE RESULTS TO THE CORPORATE BOARD OF DIRECTORS AT THE NEXT MONTHLY MEETING FOR APPROVAL BY THAT GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C THE YMCA OF EAST TENNESSEE CORPORATE BOARD OF DIRECTORS APPROVED THE CONFLICT OF INTEREST POLICY IN 2008. EACH YEAR, THE BOARD MEMBERS COMPLETE THE SURVEY TO IDENTIFY POTENTIAL CONFLICTS. BOARD MEMBERS RESPONSES ARE DOCUMENTED ON A SUMMARY SHEET AND REVIEWED BY THE BOARD OFFICERS. THE PRESIDENT AND CEO WILL COMPILE THE RESPONSES AND MONITOR THE PROCESS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS FOR TOP OFFICIAL - IN CONSIDERATION OF THE IRS REQUIREMENTS TO HAVE A REPUTTABLE PRESUMPTION OF REASONABLENESS WITH RESPECT TO THE TOTAL COMPENSATION TO THE PRESIDENT AND CEO OF THE YMCA, THE COMPENSATION COMMITTEE CONDUCTS A PERFORMANCE REVIEW TO USE IN IMPLEMENTING THE COMPENSATION PLAN. THE COMPENSATION COMMITTEE ALSO USES SCORECARDS OF MISSION AND FINANCIAL PERFORMANCE AS WELL AS DATA FROM ORGANIZATIONS WITH SIMILAR MISSIONS AND/OR REVENUE SIZE FROM THE INDEPENDENT SOURCE OF THE ECONOMIC RESEARCH INSTITUTE. YUSA ALSO OFFERS THE NATIONAL SALARY STUDY INFORMATION AND PAY PLAN SALARY ADMINISTRATION BENCHMARKS THAT ARE CONSIDERED IN CONJUNCTION WITH OTHER INDUSTRY DATA. A COMPLETED APPRAISAL FORM IS DISTRIBUTED TO THE ENTIRE CORPORATE BOARD OF DIRECTORS PRIOR TO THE DECEMBER BOARD MEETING AND IS USED AS THE DOCUMENTATION OF BOARD ACTION IN ADJUSTING THE COMPENSATION OF THE PRESIDENT AND CEO AND OTHER KEY EMPLOYEES LISTED ON THE ORGANIZATION'S FORM 990. COMPENSATION PROCESS FOR OFFICERS - BASED ON THE ADJUSTMENT FOR THE PRESIDENT & CEO, THE COMPENSATION COMMITTEE DISCUSSED AND APPROVED THE ADJUSTMENTS FOR KEY EMPLOYEES AS RECOMMENDED BY THE PRESIDENT AND CEO. ALL THESE ADJUSTMENTS WERE MADE AFTER A REVIEW USING THE SAME CRITERIA USED TO EVALUATE SALARY FOR THE PRESIDENT AND CEO. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.