2025-11-07T08:57:22-06:00 2024-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 1075 PEACHTREE STREET NE SUITE 1600 ATLANTA GA 30309 990 2024-01-01 842247928 YMCA WOODSON PARK QALICB INC C/O LAUREN KOONTZ YMCA 4045889622 569 MARTIN LUTHER KING JR DR NW ATLANTA GA 30314 PAUL NGUYEN CHIEF FINANCIAL OFFICER 4045889622 2025-11-05 1 1 MELANIE MCPEAK P01346034 4042090954 2024 2025-03-06 01:10:19Z PAUL NGUYEN 569 MARTIN LUTHER KING JR DR NW ATLANTA GA 30314 220493 0 X WWW.YMCAATLANTA.ORG X 2019 GA YMCA WOODSON PARK QALICB, INC. EXISTS TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN ATLANTA, INC. (THE "YMCA OF METRO ATLANTA"). 5 1 0 1 0 0 0 0 0 116000 104494 104493 116000 0 220494 220493 0 0 0 0 0 0 0 0 0 504027 587764 504027 587764 -283533 -367271 10798044 10811400 12451654 12832281 -1653610 -2020881 X YMCA WOODSON PARK QALICB, INC. EXISTS TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN ATLANTA, INC. (THE "YMCA OF METRO ATLANTA"). ITS ACTIVITIES WILL INCLUDE ACQUIRING, DEVELOPING, IMPROVING, MAINTAINING AND LEASING TO THE YMCA OF METRO ATLANTA CERTAIN REAL PROPERTY AND IMPROVEMENTS LOCATED IN ATLANTA, GEORGIA. IT WILL ALLOW, HELP, AND ENABLE THE YMCA TO EFFICIENTLY FINANCE VARIOUS PROJECTS IN THE YOUNG AREA OF ATLANTA, GEORGIA. NEW MARKET TAX CREDITS UNDER SECTION 45D OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED HAVE ALLOWED YMCA WOODSON PARK QALICB TO PURCHASE, DEVELOP AND/OR IMPROVE AN EARLY CHILDHOOD EDUCATION CENTER THAT WILL SERVE TO FURTHER THE YMCA OF METRO ATLANTA'S MISSION OF REFLECTING ITS JUDEO-CHRISTIAN HERITAGE, BY BEING AN ASSOCIATION OF VOLUNTEERS, MEMBERS AND STAFF OPEN TO AND SERVING ALL, PROVIDING PROGRAMS AND SERVICES WHICH DEVELOP SPIRIT, MIND AND BODY. 0 0 587764 116000 FACILITY RENTAL FOR USE OF A 18,500 SQUARE FOOT OFFICE AND EARLY LEARNING CLASSROOM SPACE. 587764 1 0 0 0 0 0 0 0 0 0 1 0 0 1 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 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 GA X PAUL NGUYEN 4042675330 569 MARTIN LUTHER KING JR DR NW ATLANTA GA 30314 LAUREN KOONTZ CHIEF EXECUTIVE OFFICER 1.00 42.00 X X 0 456033 47045 PAUL NGUYEN CHIEF FINANCIAL OFFICER 1.00 42.00 X X 0 283250 30016 KRISTIN MCEWEN VICE PRESIDENT 1.00 42.00 X X 0 302820 38356 MARK MANCAO SECRETARY 1.00 42.00 X X 0 167596 14318 JEFFREY KOWALCZYK DIRECTOR 1.00 2.00 X 0 0 0 0 1209699 129735 0 0 1 0 0 RENTAL REVENUE 532000 116000 116000 116000 104493 104493 220493 116000 0 104493 56045 56045 107300 107300 424419 424419 587764 587764 0 0 177515 118970 10888864 1239673 9577290 9649191 1043239 1043239 10798044 10811400 2156033 2437540 10295621 10394741 12451654 12832281 X -1653610 -2020881 -1653610 -2020881 10798044 10811400 -367271 0 X 0 1 X 1 0 X X 1 YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN ATLANTA 580566253 10 1 0 116000 1 0 116000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 SCHEDULE A, PART I, LINE 12G(VI) THE QALICB PROVIDED USE OF FACILITY VALUED AT 116,000 TO YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN ATLANTA. 933000 933000 8489226 867039 7622187 802404 84230 718174 664234 288404 375830 9649191 DUE FROM YMCA OF METROPOLITAN ATLANTA 1043239 1043239 X PART X, LINE 2: THE YMCA AND ITS SUBSIDIARIES ARE NOT-FOR-PROFIT ORGANIZATIONS THAT ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC"). ADDITIONALLY, THEY ARE NOT PRIVATE FOUNDATIONS PURSUANT TO IRC SECTION 509(A)(1). THE ASSOCIATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. MANAGEMENT HAS DETERMINED THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. ADDITIONALLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. INTEREST AND PENALTIES WOULD BE RECOGNIZED AS TAX EXPENSE; HOWEVER, THERE IS NO INTEREST OR PENALTIES RECOGNIZED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. X X 0 0 0 0 0 0 0 0 0 LAUREN KOONTZ CHIEF EXECUTIVE OFFICER 0 456033 0 0 0 0 0 34500 0 12545 0 503078 0 0 KRISTIN MCEWEN VICE PRESIDENT 0 294000 0 8820 0 0 0 30282 0 8074 0 341176 0 0 PAUL NGUYEN CHIEF FINANCIAL OFFICER 0 275000 0 8250 0 0 0 28325 0 1691 0 313266 0 0 MARK MANCAO SECRETARY 0 167596 0 0 0 0 0 5198 0 9120 0 181914 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF FINANCIAL OFFICER AND THE VICE PRESIDENT PERFORM A DETAILED REVIEW OF THE 990. QUESTIONS OR COMMENTS ARE ADDRESSED AND RESOLVED PRIOR TO THE FILING OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND SENIOR STAFF RECEIVE THE CONFLICT-OF-INTEREST FORM AND QUESTIONNAIRE ANNUALLY. THEY RETURN THEM TO THE CFO WHO REVIEWS AND COMPILES A REPORT FOR THE FINANCE/AUDIT COMMITTEE. POTENTIAL CONFLICTS ARE DISCUSSED AND RESOLVED BY THE COMMITTEE. THE FINANCE/AUDIT COMMITTEE CHAIR THEN REPORTS TO THE FULL BOARD WITH ANY FINDINGS AND RESOLUTIONS. BOARD MEMBERS RECUSE THEMSELVES FROM DISCUSSIONS AND ABSTAIN FROM VOTING WHEN THEY HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE YMCA WOODSON PARK QALICB, INC. 990, AUDITED FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS STATEMENT ARE AVAILABLE TO THE PUBLIC UPON REQUEST. YOUNG MEN'S CHRISTIAN ASSOCIATION OF METROPOLITAN ATLANTA 569 MARTIN LUTHER KING JR DR NW ATLANTA GA 30314 580566253 PROJECTS GA 501(C)(3) LINE 10 N/A 0 ATLANTA YMCA WESTSIDE QALICB INC 569 MARTIN LUTHER KING JR DR NW ATLANTA GA 30314 822266076 PROJECTS GA 501(C)(3) LINE 12A, I YMCA OF METRO ATLANTA 1 ATLANTA YMCA YOUNG QALICB INC 569 MARTIN LUTHER KING JR DR NW ATLANTA GA 30314 882135482 PROJECTS GA 501(C)(3) LINE 12A, I YMCA OF METRO ATLANTA 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0